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I start with brain storming how it will be used. What are the use cases? This is easy if you are scratching your own itch. More difficult if you not.

Then pair down the ideas/use cases/requirments to what you need for an MVP.

Then I like to work on the data models and back end. But that is where my strengths are. If it is a complex problem, I like doing some design work to make sure a) its doable b) that I don't code myself into a corner.

That said, I'd like to all the above very quickly and get to the coding. I have found at times that I get stuck spinning my wheels. It helps to get input on any of the above from another person.