Manual Link Building - 10

I would like 10 incoming links built for tmy client website. The sites are based in US and all the links must be from .com They can be directories. No blog spamming. Must be Panda and Penguin compatible methods. The anchor text will vary. Must be do-follow links. Page where link appears must be cached by Google. No link PACKAGE deals, no SEO services, this will need to be done manually and ethically. Most of the links must be from relevant sites and some copy from the website should be included around the link if possible. Show some examples or be able to clearly illustrate where you have done a job like this before.