The document provides tips and techniques for software estimation. It discusses defining estimates, factors that influence accuracy such as probability statements and the cone of uncertainty. The primary purpose of estimation is to determine if targets are realistic rather than perfectly predicting outcomes. Techniques covered include counting elements to estimate, using historical data for calibration, individual expert judgement breaking tasks into appropriate levels of detail, analogy to past projects, and group expert judgement. Accuracy improves with proper technique selection, assumptions documentation, and incorporating lessons learned.