If the first few pages are really good, my first step is to overcome impostor syndrome. "I can't help this person! They're too good!"... because 10 times out of 10, I still end up with valuable insight to help them take the book to the next level.
If the first few pages need a ton of work, I have to hold myself back from saying too much and outright overwhelming the person. I have to figure out what core things will help them the most without just being a disheartening distraction.
What do you find most challenging about the editing process when you get a new book come across your desk?