This is very true, it's something that I've never done well, and have always been really uncomfortable doing. When being a hiring manager, I always expect the candidate to make significant counter offers, but it's not something that I've ever been able to do effectively on my own behalf.

I followed your interviewing guide. It is very useful.

But seriously, 50 to 100k more? That sounds like a huge differential. That means going from 100k to 150-200k.