How to create plugin in wordpress?

wordpress\wp-content\plugins\first\plugin.php

                                Best Method

<?php
/**
 * Plugin Name: My First Plugin
 * Plugin URI: http://www.mywebsite.com/my-first-plugin
 * Description: The very first plugin that I have ever created.
 * Version: 1.0
 * Author: jaspreet singh
 * Author URI: http://www.example.com
 */