Bring water and salt to a boil in a large saucepan.
Break the egg into a small bowl.
Tip the egg into a fine strainer.
Turn off the heat as you gently lower the egg into the hot water.
Keep your egg moving around in the water to keep it round. Gently flip it over, so it will cook evenly on both sides.
When the poached egg is done to your liking, remove it with a slotted spoon.
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Notes
To prepare poached eggs up to three days before serving them, transfer them to a bowl of cold water as soon as they're done. Store them in the refrigerator. When you're ready to reheat and serve them, lift them to a bowl of hot water (140 degrees Fahrenheit) and allow them to stand in it for 15 minutes.