Declaratively Create Look up Field Site Column in SharePoint Content Type

Consider the below points to create a look up field as a site column and attach it to a content type in SharePoint 2010 or SharePoint 2013

1. Ensure that OverWrite attribute is set to true in Field Element

2. Ensure that List attribute is set to List ID or List URL

Find below the sample code for a content type and a site column referred in that content type.

 <?xml version="1.0" encoding="utf-8"?>
 <Elements xmlns="http://schemas.microsoft.com/sharepoint/">
     <Field ID="{083AF243-688D-431A-8393-420FF838DF73}" Name="DemoColumn1" Group="Demo Group" DisplayName="Demo Column1" Type ="Text" />
     <Field ID="{0ACFBEC9-BC13-48F3-90B7-BA0600808118}" Name="DemoColumn2" DisplayName="Demo Column2" Group="Demo Group" Type ="Lookup" Mult="FALSE" Overwrite="TRUE" ShowField="Title" List="Lists/Category" />
     <!-- Parent ContentType: Item (0x01) -->
     <ContentType ID="0x0100e52212c906c741e19aa4bf85158533df"
                  Name="SFS.Tutorials.Basics - SFS Demo Content Type"
                  Group="Demo Content Types"
                  Description="Demo Content Type for Blog"
                  Inherits="TRUE"
                  Version="0">
         <FieldRefs>
             <FieldRef ID="{083AF243-688D-431A-8393-420FF838DF73}"  Name="DemoColumn1"    DisplayName="Demo Column 1"  />
             <FieldRef ID="{0ACFBEC9-BC13-48F3-90B7-BA0600808118}" Name="DemoColumn2"  DisplayName="Demo Column 2"  />
         </FieldRefs>
     </ContentType>
 </Elements>