This white paper provides an overview of the planning and design of Non-line-of-sight (NLOS) wireless backhaul systems. NLOS systems can be deployed anywhere very quickly and as a result provide a very cost effective solution both in terms of capital and operational expenditures than current wireless and wireline solutions that are significantly more expensive. The design of NLOS backhaul network is different from that of LOS microwave since detailed path analysis is no longer required. Rather, planning tools are used to provide an estimate of the performance at a location where small cell is desired. The paper sets the fundamentals of NLOS wireless backhaul network design and provides an example of how a planning tool can be used in this regard.