The document provides guidance on how to structure a discussion essay for Task 2 of the IELTS exam. It notes that a discussion essay requires identifying two sides of an issue and discussing both before giving your own opinion, whereas an opinion essay simply requires stating your opinion. It includes sample questions that could be used for a discussion essay and provides guidance on how to plan and structure a response, including using discourse markers, examples, complex sentences, varied vocabulary, and writing within the 250 word limit.