In a world where most strategic efforts seem to be nothing more than goal setting and "we'll see how it goes", or impractical generic guidelines which we'll figure out later, Richard Rumelt blew my mind with his awesome book Good Strategy Bad Strategy: The Difference and Why It Matters. It's filled with insightful gems but this one particularly struck a chord with me:
Doing strategy is more like designing a high-performance aircraft than deciding which forklift truck to buy or how large to build a new factory. When someone says “Managers are decision makers,” they are not talking about master strategists, for a master strategist is a designer.
Some argue that design without a goal is decoration (more on that here: The Dribbblisation of Design). I have learned that good strategy without a coherent, focused and actionable design is but a task list. And we have enough of those on our daily lives, thank you very much.