This guide provides steps for making a proper British cup of tea, starting with using quality British tea leaves. It instructs the user to boil water in a kettle, add one teaspoon of tea per person to the teapot, pour the boiling water over the leaves, let it brew for 3-4 minutes, add a small amount of whole milk, and enjoy the amazing cup of tea. The guide emphasizes that one must be serious about tea to properly follow the instructions.