Beef Bacon comes from the belly of beef cattle forequarters. This section is called a Plate. It is the lower section from the rib:
The beef plate is separated from the beef rib along the line as shown, then the ribs are removed as one piece, just like removing the spare rib section on a hog. Square up the edge and you have a boneless beef plate.
Put the boneless beef plate in curing brine for 14-21 days (more towards the latter than the former, depending on the thickness of the lean strips). Once cured, hang or place in your smoker and smoke to min. 135°. Done! This would be partially cooked, 146° would be fully cooked. Slice and fry through, from cooked to crisp, however you like!
Also, adjacent to the plate is the brisket:
Just like curing the beef plate, you can bone out and cure the brisket. Once cured, it now becomes "Corned Beef", you can also add pickling spices to the curing brine for flavor. Then, you can also go to the next step and smoke and cook it; then it is known as Pastrami!