Acrostic poems are very simple; the poet thinks of a word, name, or phrase, and writes it vertically down the page. These letters then become the first letter of each line of the poem. Acrostic poems do not have to rhyme or follow any other requirements, so they are fairly easy to write.
Notice how the word ‘fountain’ is formed in the following acrostic poem:
Firing upward towards the sky
On wings of foam
Unhindered by oppressive gravity
Neatly forming an arc
That frames the sun in its crescent curve
And delivers a slice of eternity
In its aquatic simplicity
Never tiring of joy.