In C#, attributes are declared by placing them inside square brackets before the code element they apply to. The attribute name comes first, optionally followed by parameters inside parentheses. For example, [Obsolete("Use NewMethod instead")] marks a method as obsolete with a message. The flow starts with opening bracket, then attribute name, optional parameters, closing bracket, and finally the attribute applies to the target element. Variables like AttributeName and AttributeParameter track the parts of the attribute during declaration. Key points include the necessity of square brackets, how to add parameters, and what applying an attribute means. Removing brackets causes syntax errors. This visual trace helps understand how attribute declarations are built step-by-step.