There are many ways to approach the Ideal Client/Customer Profile. You can sit down and imagine the best, most wonderful client you could have--whether that is an abstract entity, a celebrity (what writer wouldn't want Oprah as a customer, for example), or a specific demographic profile. If your customers are more likely to be companies, you could look at your current client list, and pick the company that gives you the most business, the most joy, the least heartburn.
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