What is the best approach to a good WBS plan?

What is the best approach to a good WBS plan? I’ve read some of it here: https://www.workamajig.com/blog/guide-to-work-breakdown-structures-wbs

What is the best approach to a good WBS plan? I’ve read some of it here: https://www.workamajig.com/blog/guide-to-work-breakdown-structures-wbs