Linkbacks – Tags, Categories or Posts?

Hi,

I’m looking for a bit of advice to do with backlinks to a WordPress site. I’m in the process of setting up a new website and I’ll then look at getting linkbacks. I’ve been told by various people that I should avoid getting linkbacks to Tags and Categories and instead concentrate on getting links back directly to a post/page instead.

So I’m just looking for some general opinion to see the best way forward before I start to put time and effort into it.

TIA.