Google has no guidance on building content to attract links. It does document what it wants content to be. Its helpful content guidance describes people-first content as created primarily for people, and not to manipulate search engine rankings.
A page that is useful to a real audience is also the kind another writer can cite. The guidance asks whether content shows first-hand expertise and depth of knowledge, and whether it is clear who created it and why. Those questions apply to a page we hope others will reference as much as to any other.
On the other side of the link, Google notes that linking out to cite sources can help establish trustworthiness. A writer who cites a source is doing what Google describes, which is a reasonable argument for making the source easy to cite: a clear page, a stable address and a plain, crawlable link target. Google says it can generally only crawl a link that is an <a> element with an href attribute.
Content created mainly to manipulate linking and ranking signals is named in the spam policies as an example of link spam. The test is the reason the page exists.
Google calls the "why" perhaps the most important question about content. Content should be created primarily to help people; content made primarily to attract search engine visits is, in its words, not aligned with what its systems seek to reward. For a page meant to earn references, the reason it exists is the first thing to settle. Google also says good anchor text is descriptive and relevant to the page it links to, which is easier to achieve when the page has one clear subject.