The document discusses the basics of creating a top-level work breakdown structure (WBS) in Microsoft Project. It recommends starting by setting new tasks to auto-schedule and entering high-level summary tasks without durations or dates. Subtasks can then be added by indenting tasks. The WBS can be developed iteratively by adding tasks and assignments, dependencies, durations, and dates with the project team. Avoid directly changing dates and instead use lag or lead time to control adjustments.