As people have been saying "tactics flow from superior positions"
You get a superior position by, among other things, playing sound moves and following concepts.
If you are able to control more space, your pieces are more active, your opponent have weaknesses etc it's likely you are putting more pressure on your opponent and chances of him making a mistake increases. For example, sometimes in order to defend a threat one must create a new weakness. Capitalizing on those weaknesses comes from studying and practicing and repetition and experience.
Practicing puzzles and tactics is obviously great help. However, when you're doing a puzzle you know there's a tactic and solution available. In a real game that is not always often the case. So how do you know there's a tactic in a real game? Well, with practice and repetition you'll get better at spotting patterns and tactical motifs - forks, skewers, pins, discovery attacks, double checks, desperados, deflection, interference, removing the defender and others, etc... some are easier and more intuitive than others, but there are always certain factors in a position that suggests the possibility of a tactic that you should always keep an eye on.
- Your opponents undefended pieces can be a tactical opportunity
- A piece of your opponent that is defending two of his pieces might be a tactical opportunity
- Pieces of minor value x-raying a piece of greater value from your opponent can be a tactical opportunity
- A pinned piece of opponent can be a tactical opportunity
etc etc
Slowly you'll develop your intuition, depending on the position, sort of a "spider sense" that tickles when you see one or some or similar of the feats above and be like "there might be a tactic here" and then you'll look for it.. sometimes there is, sometimes there isn't... sometimes there is but we miss it.... eventually you'll see yourself spotting some tactics with more ease than you do now.. and you just keep building on that. Also before making a move considering the "checks, captures and threats" in the position can help.
It's important, however, that not only you practice the puzzles, but that you also take your time when playing before making a move (without getting into time trouble, hence the importance of playing longer time controls). Good luck
-Bobby Fischer (Former Chess World Champion)
The problem with that is that many don't understand what it means, and just take it as gospel because Fischer said it. This then starts that age old argument of "tactics vs. Strategy".
If you don't have an understanding of strategy then good luck creating tactics.
To learn what a "superior position" means, study the books recommended in the blog article mentioned in my post #9.
There should be no argument over tactics vs strategy. They are separate concepts which work together, hand-in-glove. Tactics is a sequence of moves executed with the goal of gaining some advantage, or preventing your opponent from doing so. Strategy is the idea behind the tactic together with the planning involved prior to its execution.