1. There is not 1 way to do it.
2. Amazon is supposedly very good into linking accounts. So we must be extra careful and try diminishing the risks.
3. Elements like email, name/address, Cards, Mac address, IP, even same Computer, could result into linking you. Now that alone, doesnt mean that they will ban you if they link you.
I know few people that change their AMZ account each month for various reasons without issues, just changing their email addresses, but that doesnt mean that Amazon doesnt link them. So maybe some day, if they try to make an abuse (e.g. send more items with order limit), Amazon will restrict them. I have a friend that happened to him.
So, my opinion is to be as "clean" as you can.
The so-called stealth or ghost accounts (for AMZ) are many times being created with VPN services and Virtual credit cards services. You can buy these services cheap, but as I heard, AMZ also spots VPN and VCC and blocks them, SOMETIMES. So maybe you have to find "quality" services that can guarantee you wont get found.
But here's what I recently did and created one extra account for me, without the help of any services, and made orders without issues(but I haven't sent any "abusive orders" yet). Here's what I did: I went to a friend's home/PC and opened a new AMZ acc/ new email, friend's address and my parents' Credit card. I put money in the card just to buy the prime and from then on I use AMZ GC codes as money.
Now when I want to use this acc, I only open it with my phone's DATA,(not WIFI) from my laptop and from incognito browser.