I often joke that it takes years to become an overnight success. But it starts with a dream. My dream was to own a factory. I wasn't even sure what kind of product I'd make, or exactly where it would be. But I pictured myself walking the factory floor, talking to workers. The pile of broken-down machines I bought might have looked more like a nightmare at the time. But dreams come true -- with a lot of wide-awake work.

Here are my ABCs for reaching your dreams.

A is for attitude. It is absolutely essential that you have a positive mental attitude in every aspect of life.

B is for believe in yourself, even when no one else does. Don't ever let anyone tell you that you can't accomplish your goals. It doesn't matter if they say you can't do it. The only thing that matters is if you say it.

C is for creativity. Your dream might not even be original. You can start with an existing idea, product or service, and then use your innovative skills to take it to a new level.

D is for determination, what keeps us hammering away. Determined people possess the stamina and courage to pursue their ambitions despite criticism, ridicule or unfavorable circumstances.

E is for enthusiasm. You should be so pumped about your dream that you won't take no for an answer. Get excited about what you can accomplish.

F is for focus. Don't let distractions and interruptions undermine your focus. Keep your eye on the prize.

G is for goal. Goals give you more than a reason to get up in the morning; they are an incentive to keep you going all day. Goals tend to tap the deeper resources and draw the best out of life.

H is for hard work. Be prepared to work long and hard to make your dreams come true. You might lose some sleep achieving your dreams, but rest assured, it will be worth it.

I is for imagination. As you explore possibilities, give your mind some space to wander to new territory.

J is for just do it! Ideas don't work unless you do.

K is for keep dreaming. Oftentimes, one idea will lead to another and then another. Watch your dreams grow.

L is for learn everything that is important to you. Take classes, find mentors, search online -- there's a world of information available just waiting for you.

M is for mentors. Connect with successful people, even if they are not in your chosen field. Pick their brains and find out how they achieved their dreams.

N is for no. Know when to say no and recognize the need to try a different approach.

O is for open mind. Consider options that could improve your ideas, and make adjustments as needed.

P is for perfection. In your dreams, your concept is perfect. Work out the kinks, shake out the wrinkles and keep trying until you can't do any better.

Q is for question. If you ask the right questions, not only will you get good information, you will get it quickly and tailored to your needs.

R is for results. As I often say, they don't pay off on effort; they pay off on results. Your dream may take some time to achieve, but until you produce results, it's still just a dream.

S is for strategy. A strategy connects where you are and where you want to go. Do something every day that puts you a step closer to achieving your dream.

T is for tenacity. Take control of your own destiny. It helps to have a little bulldog in you in order to get things done.

U is for unique. Lots of people may have the same dream as you, but you are unique in your ability, desire and knowledge.

V is for visualize your dreams. I believe that visualization is one of the most powerful means of achieving personal goals. If seeing is believing, visualizing is achieving.

W is for what's next. When you have realized your dream, start dreaming again.

X is for experience. Use your own experience to generate ideas and solutions.

Y is for YOUR dreams. Make sure you are not chasing someone else's dreams.

Z is for ZZZs -- a great place to start dreaming.

Mackay's Moral: May all your dreams come true.

My friend Pat Williams, senior executive vice president of the NBA's Orlando Magic and author of several books including "Go for the Magic," has a great analogy when it comes to attitude.

He uses this comparison: On the instrument panel of every airplane is a device called the attitude indicator. This instrument shows the pilot the airplane's true orientation relative to the horizon.

Even if the ground is invisible to the pilot, he or she can know with certainty whether the plane is level or banking and if the nose of the plane is pitched upward or downward -- thanks to the attitude indicator.

If the nose is pitched upward while power is applied, the plane will climb; if downward, the plane descends. The plane's attitude is a key factor in determining whether an airplane goes up or down -- and the same is true of you and me.

We can go as high as our attitude will take us. Our attitude determines our altitude.

As a frequent flier who has logged millions of miles in the air, I know a thing or two about altitude. Once the plane leaves the ground, "wheels up" as they say, altitude is a good thing. A very good thing.

As a business owner and author, I also know a thing or two about attitude. If an employee is enthusiastic about the job, the results show it. If an organization has a collective positive attitude, the chances for success increase exponentially.

A positive business atmosphere is necessarily guided by its leadership. A good leader needs an "instrument panel" that shows the organization's true orientation relative to its goals. It involves leading by example, clear and specific training and direction, and listening to and responding to concerns.

If you want to remain or become a positive force in the workplace, you need a strategy. Wolf J. Rinke, author of "The 6 Success Strategies for Winning at Life, Love & Business," offers these suggestions:

-- Ask people you consider positive forces how they maintain their attitudes.

-- Survey your use of language, and change it when necessary. This includes inner talk and outer talk. Change your negative words and thoughts into positive ones.

-- Appreciate yourself. Accept yourself for who you are, not who you ought to be.

-- Don't worry about something that has already happened. If there is a lesson to be learned, learn it and move on. Accept that you are going to make mistakes.

-- For one entire day, commit yourself to using all of your energy to be positive.

-- Realize that how you feel about something is your choice.

Changing your attitude takes practice. But finding the positives in situations is worth the effort. Would you rather spend time working next to a pessimist or an optimist? Would your co-workers prefer to have you complain or tackle challenges with enthusiasm?

It might not be easy, but it is simple. You, and you alone, have control over your attitude.

I'd like to leave you with part of a poem I often recite when I'm speaking to corporate audiences. It's from "Attitude," by Charles Swindoll.

"The remarkable thing is we have a choice every day

Regarding the attitude we will embrace for that day.

We cannot change our past ... We cannot change the fact

That people will act in a certain way./We cannot change the inevitable.

We can rely on the one thing we have -- Our Attitude.

I am convinced that life is 10 percent what happens to me

And 90 percent how I react to it.

And so it is with you ... We are in charge of our Attitudes."

Mackay's Moral: When your attitude is flying high, there's no stopping you.

Two leaders whom I respect a great deal and whose work I have studied both stress the importance of asking questions to find answers that will unlock your success.

Dale Carnegie wrote about the 10 ways to be a leader. No. 4 is to ask questions.

In April, John Maxwell was named the No. 1 leadership guru in the United States by the American Management Association (AMA). John hosts leadership conferences, and late last year I was invited to speak at one in the Atlanta area. He talked about the power of asking questions. In fact, the title of his new book is "Good Leaders Ask Great Questions."

According to John, you are perhaps only one question away from an answer that will dramatically change your life.

John said: "When you think of leadership, you think of direction. You think of vision. You think of somebody pointing the way and saying, 'This is the way to go.' But what I want you to understand ... is that the impetus of leadership is asking good questions. ... Ask the right questions because it's the key to success."

John listed nine values of asking questions:

-- You only get answers to questions you ask. If you don't ask the questions, you don't get the answers. Don't cheat yourself. I've always said the only dumb question is the one you don't ask. The person who asks may feel like a fool for five minutes, but the person who does not ask remains a fool forever.

-- Questions are the most effective way to connect with people. One of the points that I stress with my Mackay 66 Customer Profile is to find common ground, and one of the best ways to do this is by asking questions.

"People connect when they understand, but they commit when they feel understood," John said. He added that when you ask good questions and listen and learn, you become a better leader.

-- Questions unlock doors that otherwise would remain closed. John says most of the doors to opportunity and success are locked. But asking the right questions is like having a key to open them.

-- Questions cultivate humility. When you ask questions of someone, you are telling them that they know something you don't. You value their opinion as a teacher.

-- Questions allow us to direct the conversation. If you like to control your conversations, there is no better way than asking questions. John is a big believer in scheduling learning lunches with smart people. He has a list of seven questions he always asks:

1. What is the greatest lesson you've ever learned?

2. What are you learning now?

3. How has failure shaped your life?

4. Who do you know that I should know? And will you help me meet them?

5. What have you read that I should read?

6. What have you done that I should do?

7. How can I add value to you?

-- Questions allow us to build better ideas. John is a big believer in sharing his ideas with others. That way, ideas can be expanded upon and become great ideas.

I always say: if I give you a dollar and you give me a dollar, we each have a dollar. But if I give you an idea and you give me an idea, we each have two ideas.

-- Questions give us a different perspective. John says: "Before you attempt to set things right, you've got to make sure you see things right. And the only way that you can see things right is by asking questions."

-- Questions challenge mindsets. "In other words, questions get us out of ruts," according to John. "Questions precede discovery, and discovery precedes change."

-- Questions set us apart from other people. Questions are a great differentiator, especially if you ask better questions than the other person.

John told us his story about when he was 23 years old and just out of college. He was a pastor at a little country church and a parishioner gave him a list of the 10 largest churches in America. John wrote the pastors of all 10 to see if they would meet with him for 30 minutes. Two agreed. By the time he was age 29, John had the 10th largest church in America.

Mackay's Moral: You are only one question away from success, if it's the right question.