Really, it starts with three main things, a kettle, a tea pot, and of course, a cup. Start by boiling water in the kettle, while it's boiling, empty the tea pot from its last use, or simply wash it out if it hasn't been used in a while. Put the tea in, this could be Earl Grey, or Twinnings English breakfast, Irish breakfast, what ever it may be, into the pot. Using tea bags is a lot easier than leaves, but leaves always taste better. Once the kettle is boiling, pour that water directly into the pot, and put the tea cozy on. Once the tea is brewing, get your milk and put it into your cup. The right amount of milk is tricky, I use the tilted-cup-gauge to get the right amount. Tilt the cup to roughly a 45 degree angle, and when the milk comes to about (more or less, depending on how milky you like your tea) 3/4 of the way up the base of the cup, it's just the right amount. Once done with that, let the tea brew some more, until you almost forget about it, then come back and pour yourself that perfect cup.
Some perfecting may be required :-) (over 2 years of making several pots of tea daily).