How do I manual link build?

I am interesting in learning to build my own backlinks instead of purchasing them

My question is, what should I take into consideration when building them? Niche related sites? do follow or no follow? how many sites? building to the articles or to the homepage? including keywords in the link?

What is your strategy when building backlinks manually?

Only suggestion I can give without linking any guides is use Ahrefs is see your competitions link profile, study it, then reverse engineer it. Copy their backlinks and see what backlinks you need to pay for. Build PBN and buy guest posts.