The MBT approach takes root in the old real-time strategy games like Command and Conquer, where the pillar unit of the army (usually the main battle tank, hence the MBT) is served as the centerpiece for unit balancing. It’s a simple but effective technique that can be applied to medium amounts of content (25-100 units).
To start with, pick a well-rounded unit, the focal point of the content. In the case of a real-time strategy game such as CC: Red Alert, it would be the main battle tank—the backbone of most armies. Set the stats of your MBT, and tie everything else in the game right back to it. If your game features multiple factions, balancing the MBTs of each faction serves as a cross-faction anchor.
Regardless of final in-game ...
