Gather your mise en place; get together all of the equipment needed for the recipe and gather your ingredients.

Measure all ingredients very carefully.
Line a strainer with cheesecloth and place over a bowl.

Place the milk into a large pot and heat over medium heat to 185°F.
Add vinegar and stir for 10 to 15 seconds. You should begin to see the milk start to curdle immediately. Stop stirring once you’ve noticed this.
Without stirring, hold the milk mixture at 185°F for 20 minutes. It’s fine if the temperature fluctuates, but do your best to keep it within 10°F.
Using a slotted spoon, transfer the curds from the pot into the strainer. Drain for at least 5 minutes, or longer depending on how moist you desire the finished cheese to be. The longer you let it dry, the less moisture. Do not try to pour all of the liquid through the strainer. 

Taste your ricotta for seasoning and store for use.