For someone I know who has had some difficulty with making iced tea, these are the basics. I guess it works...I hate tea, so I couldn't tell you if it's right or not :-)
How To Make Iced Tea:
Pour 4 cups of tap water in a small pot, and bring to a rolling boil on your stove. Turn off the heat.
Choose the type of tea that you will use for your iced tea. There are many specialty teas, flavored teas, imported teas and other types of tea available for purchase. Gourmet teas are certainly a treat for true iced tea lovers. The quality and type of tea will have a tremendous effect on the flavor of the tea that you are brewing, so choose your tea carefully.
Add 3-5 tea bags to the hot water in the pot, depending on how strong you want your iced tea to be. Allow to steep. Remove tea bags after 5 minutes and allow to cool. This is your tea concentrate.
Fill a large pitcher with plenty of ice and fill 1/2 full with cold water. Add your tea concentrate, and add enough water to fill to the top of the pitcher. Stir and Refrigerate.