(set ls '(1 2 3 4)) => Error - ls has no value
(set 'ls '(1 2 3 4)) => OK
(setq ls '(1 2 3 4)) => OK - make ls to (quote ls) and then have the usual set
(setf ls '(1 2 3 4)) => OK - same as setq so far BUT
(setf (car ls) 10) => Makes ls '(10 2 3 4) - not duplicated by setq/set