First wet your hands thoroughly and soap up as if you are washing your hands. A liquid soap makes this easier. Add some more water to your hands. This part is tricky, too little or too much and your bubble will not form. This takes a little practice.
Form a triangle with your thumbs and index fingers by stretching them out to form a triangle. Start with your thumbs and index fingers all touching one another. Now open them slowly to form a triangle. If done correctly, there will be a soap film window created. The soap film should form the beginning of your bubble.
Once you have a soap window created with your fingers now blow out through your fingers. If you have the right amount of water to soap mixture you can blow a complete bubble that will float and pop as any other bubble will. Without the right mixture you bubble will not form.