As always, depends on the scope of your project and/or on the context in which this is used. If the project is rather small, following every single good-practice guideline won't be very helpful: you'll just end up spending more time doing it 'properly' and the benefits might be almost nil.
If your project is somewhat big, but this linked list is only used locally, like inside a single source file, or as a private member of a class (in other words, if it's an implementation detail, and not part of the overarching mechanism), then you can also skip doing it 'properly' and take the simpler approach.
Only when the project is large and the linked list is an important piece of the puzzle should you spend time doing it as flawlessly as you can. As a rule of thumb, if more than one source file needs this linked list, then do it properly, don't cut corners.
In general, know when and how to spend your energy. There's a very fine line to walk between writing correct and robust code and over-engineering.