The right procedure for making tea is to brew tea with boiling water. To make tea, first, boil some water in a kettle. Then, place a tea bag or loose tea leaves in a cup. Pour the boiling water over the tea bag or leaves and let it steep for 3-5 minutes. Remove the tea bag or strain the leaves, and add milk and sugar as desired. The key is to use boiling water as it helps to extract the flavor and aroma from the tea leaves.