I can’t accurately estimate non-trivial software. I’ve never met anybody who can accurately estimate non-trivial software. I’ve never seen anybody claim to be able to accurately estimate non-trivial software. Yet for some reason people still insist that estimating non-trivial software is not only possible, but trivial.
I’d guess that freelance developers who are paid per project, and thus have to own their P&L, are very good at estimating.