1. Choose the two items you will compare in your essay. Consider the structure of your essay and decide which item you will discuss first.

2. Create an outline for your essay. This should include the introduction, body paragraphs, and conclusion.

3. Write your introduction. This should include the two items you are comparing, as well as a brief explanation of why they are being compared.

4. Write your body paragraphs. Each paragraph should focus on one aspect of comparison between the two items. Make sure to include evidence to support your points.

5. Write your conclusion. This should summarize the main points you made in your essay and explain why the comparison is important.

6. Proofread and edit your essay. Make sure the essay is clear, concise, and free of any errors.