The document provides instructions on how to create a basic HTML webpage using common tags like <HTML>, <BODY>, and <TITLE>. It explains that these tags are necessary to transform a plain text file into an HTML page. The document also demonstrates how to add things like images, text formatting, hyperlinks, and a background image to the webpage. Special characters need to be used correctly for each HTML element, and the file must be saved as an .html document for the tags to take effect.