I am learning SEO. Does anyone have good idea to make backlinks?
Welcome to the forums, @jerrymo.
If you look around the Marketing section, you will find many threads discussing this topic, including a recent one here:
How to build valuable backlinks?
I suggest you read some of those, and if you have a more specific question which remains unanswered, then post again.
I would, however, suggest there are more useful ways to spend your time. I would recommend reading and following Google’s Search Engine Optimization Starter Guide, rather than focussing on outdated techniques.