Wow - I put the basic recipe up so many times I can't remember exactly where it is now! I'll try and give you the Cliff Notes version quick before my little curly girl freaks out though:
2 c water, cool from the tap
1/4 whole flax seeds (can use dark, but I prefer golden)
UP TO 1/4 tablespoon magnesium sulfate, if your hair can handle it
Bring to a boil in a large saucepan, stirring constantly until the water becomes frothy and foamy, suspending the seeds in the water. Shut off the heat and strain immediately, add essential oil or fragrance oil of your choice, whisk well, and allow to cool before pouring into a bottle. Store in the fridge for up to two weeks, or gel can be frozen.
Of course, the one I'm selling has a few more steps than that, but this is the most basic of basics that you can find in a lot of places.
Hope that helps!