Designing a custom LINQ extension method that is reusable and maintainable requires following some general guidelines. Name the method using a verb or verb phrase that describes its functionality, such as FilterBy(), GroupBy(), or DistinctBy(). Utilize generic type parameters to make the method applicable to different types of data sources and elements, like <TSource>, <TKey>, or <TResult>. Employ the this keyword to mark the first parameter as the type you want to extend, for instance this IEnumerable<TSource> source, this IQueryable<TSource> source, or this IParallelEnumerable<TSource> source. Incorporate lambda expressions or delegates to pass the logic or criteria for your method, like Func<TSource, bool> predicate, Func<TSource, TKey> keySelector, or Func<TSource, TResult> selector. Take advantage of the yield return statement to return an iterator that lazily evaluates the elements of your method, avoiding unnecessary memory allocation or computation. Implement the method logic with extension methods from the System.Linq namespace or the System.Linq.Parallel namespace, such as Where(), Select(), GroupBy(), or AsParallel(). And use the DebuggerStepThrough attribute to prevent the debugger from stepping into your method, making it easier to debug your queries.