The document discusses the key components and structure of an effective opinion essay. It states that an opinion essay presents the author's viewpoint on a topic, supported by reasons and examples, while also including the opposing viewpoint and refuting it. An opinion essay should consist of an introduction stating the topic and opinion, main body paragraphs supporting the view with arguments and examples, a paragraph presenting and refuting the opposing view, and a conclusion summarizing and restating the opinion. Important elements like well-supported points and linking words are also highlighted.