What is the best way to design a logo in terms of SEO and Good Practice?

Question

css

I attended different courses and 2 teachers have different approaches on how to make a logo correctly.
1) Advises Ie there are 3 elements. And strong allegedly focuses on the logo itself from the point of view of SEO 2) The second teacher generally recommends doing everything with a minimum number of tags and reducing everything that can be reduced: That is, make the logo only a link, and set the picture as a background, Write the name of the company inside the link and shift with text indent to -9999px Tell me which approach is correct and why?
<strong><a href="#"><img src=""></a></strong>
<a href="#" class="logo">LOGO</a>

Answer 1

Definitely the best in terms of indexing content replacement elements and seo
is the following option:

<a href="#"><img scr="" alt="Название бренда или товара" title="Название бренда или товара"/></a>