Tier 2 link building anchor text?

My Tier 1 backlinks consist of profile links and PBN links. Now I'm looking to build Tier 2 links, which will be composed of PBNs.
For instance, if my MONEYSITE's main keyword is "spaghetti" and my Tier 1 profile link is from MICROSOFT's profile, should the articles and anchor texts for Tier 2 backlinks be about MICROSOFT or should they be about spaghetti?

The articles should be about spaghetti and all spaghetti derivatives, sauces, cheeses, maybe linguine... but yes, your content should be relevant. Your anchor texts should be less exact, with a good amount of related keywords, longtails, sentence fragments, and of course generic keywords, and a high portion of naked urls too.

You can use the long tail keywords, generic and the naked anchors. If needed, you can use the exact match and don't over do with it.

Tier 2 link building anchor text is the text used to link to a webpage from another webpage. This text should be descriptive and relevant to the content of the page being linked to.