In a clean glass jar, combine:
60 grams water
60 grams unbleached all-purpose flour
Stir thoroughly until no dry flour remains and the mixture is smooth and thick, similar to pancake batter.
Use a spatula to scrape down the sides and bottom of the jar so there are no dry spots hiding underneath the mixture.
Loosely cover the jar with a lid, cloth, or coffee filter secured with a rubber band. The starter needs airflow while still being protected from drying out.
Use a rubber band or dry-erase marker to mark the level of the starter in the jar. This makes it easy to track future growth.
Do not expect any significant activity today or even tomorrow. Most starters do not begin rising until at least day three.
Place the jar somewhere warm to rest at room temperature for 24 hours. If your kitchen is cool, cover the jar with a kitchen towel and place it inside an unheated microwave, turned-off oven with the light on, or another warm location.