Below are a few highlights from the guide:

When performing link building research, specifically to determine the value of a link (as opposed to relevance), the important thing to look for are URLs that have the qualities and qualifications of a rank-influencing link. [http://link-building-guide.com/Analyzing_URL_Link_Value]

One of the greatest opportunities you have for quickly finding large scale link opportunities is to look at what websites link to your competitors. [http://link-building-guide.com/Competitor_Backlink_Gathering_Tools]

We recommend a 2-step approach in the qualification stage. First, use automated methods to focus on easily measurable factors to cull the list down to those URLs most beneficial to your goals. Then use a by-hand, human review to further qualify and segment the best link opportunities. [http://link-building-guide.com/Two_Step_Link_Qualification_Approach]

There is a lot more to it of course. Be sure to read the whole guide if you want help building links.

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Comprehensive Link Building Guide