This document outlines common pitfalls to avoid when creating a work breakdown structure (WBS). It warns against having too many levels or tasks, including deliverables instead of activities, treating the WBS as an organizational chart instead of a plan, and failing to include detailed tasks or define work packages. The document also notes that the WBS should avoid overlapping responsibilities, adding requirements instead than tasks, exceeding 100% completion, and neglecting to create a dictionary defining WBS elements.