As you can see there isn't a "right way" - which is as it should be since every organisation is different. Having said this I'm sure you can see the trends here. The way I last did it a few years ago seems to be most similar to the process Stephan outlined. I worked through value stream mapping, teased our the work from the value streams and the structure naturally presented itself to the group. Lean-Agile practitioners will recognise this as very similar to the first step of implementing a Kanban process withe a team - visualise the work.