How does cloaking work for link-building (casino) SEO?

Hey guys, I need your help. I am planning to build a casino backlink to a certain website. What steps or criteria do I need to provide to achieve this?

you need to be more specific as i dont really understand what you mean. in the title you talk about cloaking, but then its just about building links.
the only steps you need to take to build backlinks is to create the actual link