The document provides instructions for creating an HTML email with two columns using tables. It explains how to set up the basic layout with four main tables: 1) a background table, 2) a primary content table, 3) a secondary content table, and 4) a right column table. It then walks through how to configure each table with the proper number of rows and columns, set widths, colors, and alignments. Tips are provided such as using cell properties for alignments and uploading images at exact sizes.