Limit breaks are easy to build. When you have the first limit break of a level, to achieve the second of that level you need to use the first limit break at least five times. The easiest way to do that is to fight on the wutai continent and manipulate the birds that use lightning damage. Be sure to have your characters in fury so the limit gauges fill up quickly. when you achieve the second limit break of a level you must kill at leats 100 ememies. The easiest way to do that is to go to the in the forest above fort condor and fight the enemeis there because they come 5 and 3 at a time. and thats a rap