It’s a combination of experience and guessing. If you or other developers already did similar tasks or know exactly how to implement a task you might get a good estimate. If you’re doing something completely new, you just guess. Make the tasks small enough to handle and usually the good and the bad estimates add to a good average that works.
Frankly the estimate is one my least favourite parts of a project especially when the customer wants a delivery date and the total costs in advance.
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