Fill a skillet with a few inches of water, enough for the eggs to float around, and throw in a healthy dash of salt.  Bring the water to a boil, and then reduce heat to medium.  At this point, add a teaspoon or two of good white wine vinegar to the water.  This helps keep the eggs together by raising the pH.  Once the boiling has subsided, carefully slip an egg into the water.  I like to use a small shallow bowl or a teacup, but I'm certain that there are those of you out there who can do this with the eggshell alone.  I've also heard that some people use a ladle.

I like to put eggs into the water in a clockwise direction so I know which order to remove them in.  They need just about four minutes to be perfectly poached.  That is, with the whites fairly solid and a good amount of runniness left to the yolk.  So when the four minutes are up, use a slotted spoon or a slotted spatula (or even two, if the eggs are being recalcitrant) and scoop them out of the water.  You'll want to have a paper towel nearby that you can use to blot the bottom of the egg just a bit, to soak up any additional water.  After this, serve!  I usually serve mine on buttered toast.

Enjoy the perfectly poached egg.