How to create blocks?

After trying to use Advanced Custom Fields in a new block theme, for example in Twenty Twenty-Four, like we did 5-6 years ago, I understand that it is now not the right way.

After some googling and youtubing I found a page with tutorial for create-block package, as a part of Gutenberg project. It is a very helpful tutorial for understanding basic concepts of gutenberg blocks and how React works in background for putting all stuff together.