I think you will find that everyone has an opinion on this, but no one can definitively say what best SEO tips are. In regards to link building, I try to keep it simple. The more the merrier. If you can only get some one way links to you site, then do it. If you can build reciprocal links as well, then do that too.
At the end of the day, any link must be a positive for your site, cause hey, someone might click on it too at some point!.
Any link, anywhere... like links in signatures and so forth.... hahahahah.