i think the most important step is figuring out the "shape" your poem is going to take. from there, the line breaks come a little easier and you become more skilled at line breaking if you experiment with different forms. not to say this is a skill of mine by any means, but i think experimenting has been helpful to me.
i will say i think far too many people lock themselves into a particular "shape" and decide that is, for lack of a better term, their "voice." a poetry forum is a great place to experiment and try new things.
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