If you are talking about building a double sided fix gear rear hub or fixed-free rear hub, you can build it just like a front wheel. Tighten both sides equally. Adjust the dish (or just check it if the hub flanges are indeed symmetrical) when you are say midway through the tightening. If you have a preferred sequence for front wheels, just use it.

Edit: I said "If you are talking about building ..." meaning lacing the wheel with spokes, tightening and truing. I am assuming that is what the OP is asking.