The first step is to identify the main segments of your customer base, based on factors such as demographics, behavior, value, needs, or satisfaction. You can use data from your CRM, surveys, analytics, or other sources to group your customers into meaningful categories. For example, you might segment your customers by age, income, location, purchase history, loyalty status, feedback score, or issue type. The number and type of segments will depend on your business goals and the size and diversity of your customer base.