Here is what you need:
3 eggs
3 tbs. of milk
Omelet contents (cheese, bacon, tomatoes, onions, mushrooms or other favorite foods)
Prepare the contents of the omelet, shredding cheese, cooking bacon, cutting veggies and mushrooms, etc.
In a bowl, mix the eggs with milk until frothy.
Oil a skillet, I like to use some sort of non-stick skillet. Put the skillet on a medium to high heat and when it's hot put in the egg mixture.
Stir the mixture in the pan as it cooks with your spatula. Soon it will start to stick to itself and look troublesome with big holes in it. Not at all Omelet like. Tilt the pan to get the gooey egg to fill the holes. If there is more gooey egg on the top of the mass, lift a corner of the mass with the spatula and tilt the pan so the egg goes under the mass to the pan to cook. Repeat this, lifting at various spots on the mass of egg. Get fancy and try to make the thickness of the omelet even by filling in where needed.
Soon the top of the omelet will not have any goo that will move, it's time to flip the omelet.
One can use the spatula to flip the omelet. I have some success with this when I get all of the spatula under the omelet and move at a medium speed. Too fast and it will come apart, too slow, and it will come apart. Don't lift it to high.
I like to flip my omelet by tossing it from the pan back into the pan. This requires a pan you can easily lift, with a nice curved lip 1-2 inches tall. The flipping motion isn't hard to do, but there is a trick. First, get the omelet so it is slippery in the pan, it should slide freely, use the spatula as needed.
Then in one smooth medium speed motion push the pan forward (not up), about 6 inches. At the end of the motion lift the tip of the pan 2-4 inches. This causes the omelet to make like a wave and slide to the lip of the pan, lift up at the tip and flip over, curling in mid air, then landing back in the pan. Good luck.
Once the omelet is flipped, put the filling ingredients on one half. I like to fold the omelet almost right after the filling is in, so cheese can melt. Fold it, and turn it over after a minute or so to cook both sides evenly. Turn it as many times until it is cooked how you like.
Take it out, put more stuff on it: eat!