Step 1: Getting wooly
1 pad of steel wool ( you can use S.O.S. pads but they don't smell nice when they burn and if they get wet the soap doesnt let the steel wool burn well. Also steel wool when wet rusts very quikly, so it's a good idea to keep it in a plastic baggy when not in use.)
1 Lighter or
1 Box or pack of matches or
1 9v battery ( you can use AA, C, or D batteries but you will need two of said types of batteries to be able to light the steel wool. You can also use a cell phone battery or camera battery if in a survival situation.)
* saftey disclamer*
Never leave matches or lighters where children can reach them.
If children are going to be doing the lighting of any fires they should be supervised and assisted by responsible and knowledgable adults.
Steel wool when ignited produces noxious fumes. Try not to inhale said fumes for they can be harmful to your health.