In Salesforce Industries CPQ, when creating a custom pricing plan step for attribute-based pricing in the Default Pricing Plan, it is most effective to place the step between Sequence 30: Initialize Pricing Variables and Sequence 40: Apply Offer Adjustments. This placement allows the custom step to utilize initialized pricing variables effectively and apply these before any offer adjustments are made. By sequencing it in this manner, the custom pricing logic can accurately reflect the attribute-based conditions before the system calculates the final adjustments based on promotions or other pricing offers.