As a SEO Point of view, mot important thing is backlinks. However there are certain factors that evaluate the value of your backlinks. Here is these factors.
1- Is It Internal or External?
2- Follow or No Follow?
3- Quality or Quantity?
4- .edu’s & .gov’s or .com’s
5- Anchor Text
6- Page Rank (Authority)
7- Deep Links or Home Page
8- Link Diversity ( Most Important for me)
Whenever you are going to build your backlinks, take care of above factors and by keeping them in your mind, your backlink will really add value to your site. Believe me