If you have a bed greater than 1/4 acre a tractor would be nice. For tilling the soil can’t be frozen, too dry, too wet, or too compacted.
When tilling the soil should be ground up and look similar to coffee grounds, not necessarily dark or that fine but when picked up it should fall through your fingers, it often takes three passes or so. If there are clods the tilling needs to continue. More than likely there will be sticks, roots or rocks that need to be removed. If the ground is uneven this should be fixed now by raking out the soil to make it more consistent, if there are dips or high spots it will cause in consistencies in moisture levels that will cause problems later.
Next will be forming out the beds.