Tactics for playing as the Dwarves.

Among the heroes of the Northern Clans, I think Ibba looks very good. It seemed to me that it was easiest for her to defeat neutral creatures, even I couldn't make the Dwarf do it as effectively. I would choose the old bear upgrade at the start, because the chance of their ability triggering is much higher, and this sometimes plays a decisive role. But there is one significant drawback. As ValgallaWolf rightly pointed out, she can mess things up against ranged units... Although, as a rule, the bears manage to attack, since a frightened creature, or a creature that has received a paw strike, is moved to the end of the turn order.

Regarding the skill build. In my opinion, you can take either attack or defense, don't upgrade attack skills (unless it's Battle Balance), and upgrade defense to the maximum, which is easy to achieve. If you ignore defense, you can upgrade attack to Retribution; high morale won't hurt the dwarves due to their average initiative, and it would be good to add luck here, but considering that the dwarf also gets magic and education, luck will only be available in a very long game.