Your question seems to imply you're trying to build a wheel for the first time and without a spoke tension meter.
As someone who did exactly that, I would discourage you. I built a wheel (first time) and it was pretty true and felt solidly built and I was initially pleased at having saved on a tension meter. Then after about 3 months or 300 miles I had a spoke go. Then another, then another and then another. I ended up re-building a wheel, with a new set of spokes and spending on the tension meter.
Unless you're doing this for a living, I think it's impossible to end up with even spoke tension that is the right value without a tension meter. And that will mean a weaker wheel. You may not be able to notice it at first, but the judders of riding will cause metal fatigue at the weakest point and then it's only a matter of time...
So invest in a tension meter and save yourself the hassle of doing it twice.
As for approach, use the spoke meter to iteratively arrive at about the right tension evenly everywhere, and then true up. You'd think even spoke tension everywhere would result in a true wheel, but in the real world the rim and spokes aren't perfect, hence why you will almost certainly need to true up after arriving at the right spoke tension.