This deck is able to perform a lot of banishing, which could be devastating to other decks that cannot interact with their banish zones. The Black Luster Soldier monsters are also quite powerful in terms of stats, meaning that if you manage to banish your opponent's key card, you can proceed to beat them to death. Restart helps you get a playable starting hand and escape brick hands because of the many high-leveled monsters in this deck.
The best way to summon Black Luster Soldier - Sacred Soldier is by using Tribute Burial. Activate Tribute Burial to banish one monster from each player's graveyard and then summon Sacred Soldier, this would count as a tribute summon and you cannot summon any other monsters this turn. This is a good way of banishing monsters from your opponent's graveyard as they cannot chain anything to Sacred Soldier's summoning. (But keep in mind they could chain a card to the activation of Tribute Burial, so it is best to only activate Tribute Burial when your opponent has multiple monsters in the graveyard if he is using a deck well known for reviving during the opponent's turn, i.e. Amazoness and Archfiends.) After summoning Sacred Soldier with Tribute Burial you can return your banished monster to the graveyard and banish to banish a card your opponent controls. This is an extremely effective form of removal against most decks are there are very little cards that can interact with the banish zone. Also, when Sacred Soldier destroys an opponent's monster by battle, you can return one of your low-leveled beaters from your graveyard back to hand.
To provide monsters in both you and your opponent's graveyard for the activation of Tribute Burial, you can use Tribute to the Doomed. Discard a monster and destroy a monster on your opponent's side of the field. This could also hurt Sylvan decks when you use Tribute to the Doomed to destroy their face-down monster, possibly Sylvan Komushroom.
When using Beginning of Heaven and Earth it is best to select three Black Luster Soldier monsters so that you can add at least one to your hand. If not possible, select as many Black Luster Soldiers as you can for better chances of adding one to your hand. The rest of the cards are then sent to the graveyard where they can be used for Tribute Burial or to summon Black Luster Soldier - Envoy of the Evening Twilight.
You usually want to use Exchange of Night and Day to discard Dark Crusader and add Jain, Lightsworn Paladin to your hand and vice versa. Similarly, you can discard Envoy of the Evening Twilight to search Sacred Soldier and vice versa. This helps you with consistency allowing you to search out which monster would be more helpful for the situation. This also helps you manage the number of LIGHT and DARK monsters in your graveyard, allowing you to put a LIGHT monster in your graveyard if there are more DARK monsters and also the other way around, helping you summon Envoy of the Evening Twilight.
Dark Crusader and Jain, Lightsworn Paladin are the early game beaters of this deck, while you are not able to summon any of your Black Luster Soldiers yet. Both of them are able to boost their attack to get over stronger monsters, and it would be best if you could destroy an opponent's monster by battle to later banish for Tribute Burial. They also help your strategy by being able to place monsters in the graveyard. Dark Crusader allows you to send a DARK monster from hand to graveyard and boost his attack by 400, this is can be activated multiple times per turn and does not disappear during the end phase. Jain, Lightsworn Paladin sends the top two cards of your deck to the graveyard every end phase, helping you activate Tribute Burial in case you milled a monster card. Try to use both of these monsters to equalize the number of LIGHT and DARK monsters in your graveyard for summoning Black Luster Soldier - Envoy of the Evening Twilight.
Your deck's second Boss monster. You can special summon this monster when you have an equal number of LIGHT and DARK monsters in the graveyard. (Cannot be 0.) To accomplish this use Sacred Soldier's battle effect, Exchange of Night and Day, and Dark Crusader to balance it out. Most of the time you would want to banish all LIGHT monsters in your graveyard when summoning this card so that you can banish your opponent's monster, but if your opponent controls no monster you should banish all DARK monsters instead. Or you could opt to not activate any of his effects so that you can conduct your battle phase.