I've been doing a bit of Drupal migration recently, and one of the tasks I have undertaken is to migrate "likes" from a Drupal 7 site to a Drupal 10 site.
The likes in the old Drupal 7 site were built using a custom module, with the Flag module was selected to provide the new functionality on the new Drupal 10 site. This meant that I needed to migrate the old custom structure into the entity structure provided by the Flag module.
To add further complication, it was possible to add likes to nodes and comments, which meant that the flags on the new side needed to be applied to two different types of entity. This was simple enough to do using two different types of flag entity; one for nodes and one for comments.