I don't think that there is a simple answer to this, because of the wide range of variables and different people have different tastes.
The ideal situation is when the ler and lee are on the same wave length (singing from the same song sheet) this may not happen on the first few sessions.
From a ler perspective i would use lite and safe bondage,keeping the lee secure but comfortable, gaged blindfolded, start whispering baby talk,explain the next stage, then do something different, build up the situation in a slow methodical way, gentle and sensual, then using various items increase the pace and work up to a tickle frenzy, just a shade below tickle tourture.
But only if the lee is happy this is a play it by ear situation, and my own view point is that not enough attention is given to the lees requirements.
Find the lees best tickle spot, don't do it to death just tease and keep getting towards it, keep away from it then go for it.
If i were in the lee position i would love the helpless bondage, teasing, gang tickle finding my ultimate tickle spot,a variety of items used, when your blindfolded, is nice.
Assuming a dominant ler/submissive lee situation the ideal point is when the lee is sweating, getting tired, and just on the brink or very edge of their comfort zone,almost approaching a pass out situation.