In its simplest form, tea is an infusion in hot water of dried leaves from  a bush originating in Asia whose formal name is Camellia Sinensis, tea to closer friends. Technically. tea is only a beverage made from this plant, but other herbal infusions are referred to as tea by analogy.

The simplest way is to oil a kettle of cold water, add to a mug, and add a tea bag. You allow this to brew or steep for 3-5 minutes, take the bag out and enjoy.

A more thorough preparation isn’t difficult, but is more time-consuming. Each step is simple and easy, but there are steps, and that makes it more of a ritual than a recipe.

Don’t make tea in advance. Have all the ingredients ready, but make it when you are to serve it. It should be fresh.

Put fresh, cold water in the kettle, the wait for the boil. It can come to a boil, but is better if it is only just there.
Take the teapot you intend to use, and pour hot water into it to warm it up. Swish it around a bit and pour it into the sink; this can either be as a cleansing votive offering, or just a way of stinging the trolls who live in your U-joint.
Measure the loose-leaf tea you have chosen into the now warm teapot. The standard is a teaspoon for each guest and an extra one. I prefer strong tea, so I add a heaping teaspoon of tea leaves for each guest, and an extra one in case Mousey or Wode Toad come to visit.
Add in the hot water (it should have boiled, but should not be boiling), cover, and allow the tea to steep at least 3 minutes, since I like strong tea I would say longer, but you should experiment: too soon is too weak, too late becomes bitter, or acquires a tinny, unpleasant edge.
Pour for your guests first, and then for yourself, laying a tea strainer over each cup as you pour.

Tea can be served a variety of ways.
There are choices of sweeteners, such as sugar, sugar cubes, rock sugar–either dissolved in the tea or in the mouth as you drink, honey, or even a little bit of jam.
There are choices of add-ins, including the standard milk of the British Isles and former colonies. This can be cold or warmed. It really does taste different if you put the milk in first. Americans tend to like a little lemon. Another interesting add in from Germany is a Tablespoon (or more) of rum.

Most of all, take your time, enjoy the tea, and enjoy your company.