This document discusses how to develop a brand idea for a small business. It explains that a brand is the perception customers have in their minds based on their interactions with a company. To build a strong brand, businesses need to go beyond just functional benefits and form emotional connections with customers. The document provides steps to find the right brand idea, including understanding customer needs and wants, competitors' weaknesses, and one's own strengths. It stresses identifying a unique combination of benefits that positions the brand distinctly in the target market. Examples are given to illustrate how to define a brand positioning statement and link it to a memorable tagline.