I have tried to create some back links from some site but Google does not see and or count them. What is the problem?
You should also try looking in your GWT account as well. The Yahoo SE tool will be going bye bye soon.
The link: operator at Google only shows a VERY small sample of your backlinks typically. You can go throught the Google web site verification process to verify your site for Google's Webmaster Tools Then you'll be able to see a larger sample of your backlinks, but STILL even in WMT it's ONLY a sample. Yahoo! Site Explorer generally shows a larger sample of backlinks to your site. But these are not necessarily the same ones seen by Google since they each have different URLs indexed... but generally the most exhaustive list of backlinks that you'll get from any one source other than some site that might aggregate backlink lists from many sources.