The skill tree in Cyberpunk 2077 is spread out across 5 different atributes. Every attribute starts at level 3 and can be increased until they are at 20. At the start of the game you get a total of 7 free points you can allocate wherever you want, however, none of the sections can exceed 6 in the inital creator.
All of the attributes also have their own unique effects beyond each one also having their own skill trees. The attributes each have the following effects and bonuses:
Every attribute has their own unique skill trees, and you use yellow point that you can earn in various ways to buy the skills in each section. Each skilltree in each attribute will have several capstone abillites of the various trees contained within. The amount they have is usually around 3 and sometimes more depending on the tree.
There are many ways to play the game and go about combat and engagment styles. From the classic guns blazing shooting every enemy into swiss cheese, the street samurai with a katana in hand and throwing knives in pocket ready to swiftly and sneakily take down foes, a technomancer that uploads viruses into your openents brains to kill them along with using weapons that can auto-aim and shoot through walls to hit targets, and many more.
As a general overview the things to understand first is what is avalable to you and of them which do you want to take advantage of? If you want a stealthy approach then the cool tree is your jam. If you want to use the cyberware and technological enhancments along with weapons that can charge up for big damage and even shoot through terrain then the Technical abillity tree is what you are looking for. Blades and movement in Reflexes, hacking and smart guns in Intellegence, and become an unstopable force of nature in Body.
There are many options at your disposal with an innumerable amount of unique weapons and cyberware to mix things up, making it possible to engage in the way that you want to. Although there will be a number of times where direct engagment is nearly garunteed and stealth is not as possible. The other thing to consider is that there are several difficulty modes ranging from very easy to very hard
Largely Hard is the most balanced if you already have an idea of what you are doing, and this is doubly true if this is your second+ playthough of the game. However, don't be too afraid to push to a higher difficulty than you would otherwise play becuase you can adjust the difficulty any time you like to a different one.
What to prioritize first is always going to be a personal prefence and will change depending on how you want to go about playing and engaging with the content, howver, some rules to the road as they were is that it is best to consider what your end goal is for a playstlye/build and what you have access to right now. For example if you want to play a tanky build that also takes advantage of the tech tree some important things to consider are amount of invested points in the attributes, what weapons you have right now, and how much you are struggling.
If you are still early game and broke then you probably do not have any convining tech weapons or enough money to buy anything cyberwear wise, so best course of action could be investing in the early levels of body for the survivability skills first and the tech stuff later. However, if you already have a cool tech shotgun and are pulling in more money than you know what to do with than it is porobably beyond the point where you should be considering to invest in tech and should probably start doing so. Understanding the when wheres and whys will become much easier as you play the game more and become better experienced.
Another thing to consider is that you can fully respec your yellow skill points at any time you feel like meaning you can play around in your self-built playbox as much as you want, however, you can only respec your blue attribute points once meaning that while you can be a little loosy goosy because you have a respec it is important to be a bit more deliberate with them.
My faviorite builds usually revolve around the same few trees and same few playstyles meaning that it doesn't usually change all that much across playthroughs, of which is prioritzing pure damage and flexibility. My favorite tree is the technical abillity tree and this is for a number of reasons. Firstly the middle path of this tree deals with increasing the amount cyberware and implants you can have, and even improves them as well meaning that I get to play around more with all of the cool cyberware without having to care about cyberware limits. The other reason is because the right path is the tech gun tree. Tech guns are guns that charge up railgun shots that are absurdly powerful and can even pentrate cover with the most extreme ones able to penetrate full buildings. Additionally with certain cyberware you can see enemies through walls meaning you can become a monster who can accuratly shoot enemies who have no chance of knowing what is happening and then blasting through them all the same when they finally figure it out.
My other favorite tree is the body tree. The reason I like the body tree is also two part. The main reson I like the tree is that it offers really good surviability that any playstyle or build can benifit from making it generic. The other reason is that the shotgun tree is in Body and I love using tech shotguns because they vaporize enemies with how much damage they put out, and it never gets old sending people flying from a massive railgun shot.