1) Spot the pieces whose position needs to be improved – determining WHAT needs to be improved.
2) Find the best squares for those pieces – determining WHERE to improve them.
3) Find a plan or sequence of moves to know how to do that – the process of MANEUVERING.
https://chess-teacher.com/3-tips-to-improve-the-position-of-your-pieces-in-the-middlegame/