Start with a letter.
Build it into words.
Make is complex.
The harder the better.

Think about your theme.
It can be the sunset,
Or your toes,
Or your feelings,
Or how to write a poem.

(I am sorry, the last one is taken)

Rhyme,
Don't rhyme;
It is up to you.
After all, it is your poem only.

Don't forget to add a meter.
Or, just don't add one.
Free verse, or no verse,
I can't tell you.

The secret:
Your poetic license!
But it is a disillusion
To think you need one
To be a good poet.

Now you are equipped with the tools to write.
Only one more rule:
Don't follow any rules.
Especially not the ones above!