Building a Strategy For Flawless Linking

Do you have a strategy for linking to other blogs and websites or are you linking to other blogs, just for SEO, without putting much thought into it!

Here is a rather interesting article on building links written by Kimberly Turner, who was a recent guest writer, over at Problogger.
She is a co founder of Regator which is a blog directory which helps readers find quality blog posts.

It's also worth taking the time to read some of the comments on the article, as I have found that commenter's exchange great ideas, that can add more to the article itself.