Step 1: Holding a 2-inch tail between your ring finger and thumb. wrap the yarn around your index and middle finger, crossing the yarn over itself once.
Step 2: Holding the yarn-enveloped hand with the palm facing down, insert the hook underneath the first line of yarn and over the second. Hook the second line of yarn and pull through, twisting it once around the crochet hook.
Step 3: With the hook facing up, wrap the working yarn end around it, and pull through the loop on the hook. Take the magic loop off your fingers, and you are ready to begin crocheting.
Simple as that!