Creating a backlink advice

I am currently working on my first site. I have created a WP site and added unique articles along with on-site SEO. Now I am looking to start creating backlinks manually to learn the whole process. I am a little confused on the backlinking process.

Do we just look for blogs that are related to your niche and enter your anchor while writing a decent blog comment? I know that some of these backlinks have to be approved, do you just create as many as you can and hope that they get approved?

I also read that on some sites you may not to register and leave your link on your profile, is this considered a backlink?

I did a few searches, but I am still a bit confused. Any tips would be greatly appreciated.

I am also new in Internet Marketing.
But some how manage to do well in Building Back-link and also in SERP result
I am shortly telling you what i did for getting in the Google 1st page and also for creating back-link :

1. Article writing with selected keywords and make an anchor text with the keyword which is directing to my desired site
2. Make some Forum Profile with the keyword
3. Make some One way link( Social Bookmarking ) the article
4. Shared those link's with Social media

And also did some other thing.
Those gave me a good result.
now my clients site in on 1st page of Google for few selected keywords
Me and my client is also Happy to see this works.

Pardon me my mistake in English

One other think you can do.
Crate a Large Link Wheel.

above is a good basic strategy, that should get you started. If you are going for tough keywords it will take some work. this forum is a goldmine of information, use the SEARCH function and best of luck!

++advice
- Add your site to better web directories.
- Ping those links after they got accepted

^is this good "today" or I'm wasting my time with it (currently doing these web directory submitting) - maybe I should switch to article marketing too

I would avoid directories in general with the exception of: DMOZ, yahoo directory, and all the web. Most other directories will actually result in ranking penalties. Unless you find some very high quality, authority niche sites.