Start with fresh, cold water, either bottled or filtered. Bring the water to a boil and remove from heat. Then add one teaspoon of tea leaves per 8 oz. cup of water into a teapot or infuser, or, if you're using tea bags, immerse the tea bag directly into a 12 to 16 oz. cup. The steeping time depends on the type of tea, so take a look at the guidelines to see how long you should steep your particular tea.
Keep in mind that each tea has its own special characteristics, so always be sure to consult the instructions printed on the label for excellent results.