And another VERY IMPORTANT note on PROCESS
The first three items in good planning (Objectives, WBS, and Project Organization) belong to the team and should be developed as participative tasks – the whole team should participate.

One good method for developing the WBS and project organization is called “cards-on-the-wall.” Start with index cards or “Post-It notes”, have team members write WBS elements on the cards (one per card or Post-It), and then layout the cards visually and rearrange them until the team is satisfied with the resulting product. Only then should you capture the WBS and Project Organization in electronic form.