I would start with going back to what has and has not been working for your company during the pandemic. Check with your employees on what their feelings are. Try to distill that into what you want culturally. We were an almost entirely local company before the pandemic and have now embraced remote. So returning to the office for us means being very mindful that over half of our company will always be remote and making sure that they are still involved in decisions, team building, etc. as opposed to an ad hoc office culture where bonds and decisions are made in hallways.