Create the tables. You must start with some sort of structure for your data, and you have to know what your table names and field names are before you create any other objects. Enter the data. As a database developer, you will only enter 5 to 10 sample records in each table, to make it easier to ensure that the database is performing well before you give it to the client. When the database is complete, and ready for delivery to the client, this is the hardest part of the process.
Nobody enjoys data entry.
Manipulate the data. Create your queries, forms, reports, macros and modules. Retrieve the answers. Make sure your answers are exactly what they should be. Now your database is complete.