Every Statement of Purpose is different. Each essay is supposed to be individualistic in nature and no one can actually give you a recipe of a great SOP. What works for one individual would not be work for another! However, the process of how to write a SOP remains same across the board. All would include the basic 5 steps of creating a list, following a theme and so on. These processes can be, further customized on the basis of the general course you would be applying for.
For instance, the steps on how to write a SOP for a management program would be categorically different from the process of writing a SOP for an undergraduate course. And again, a SOP for a Master’s course would include the 5 steps…but the approach would be different. Let us look at how to write a SOP for a Masters’ program in the same 5 basic steps…but modified.