Basic ingredients:
- Fries
- Cheese crums
- Poutine gravy
1- Get some fries, fry or cook them wich ever you prefer.
2- Heat up the sauce.. wich is almost like your normal everyday gravy
3- put the fries in a boll, add some cheese crums, add the sauce and voila a nice poutine!
For the exotic type, you can add bbq sauce, white sauce, chicken, exchange the gravy for some spaghethi sauce the customization of the poutine has no limits, heck some restaurants in Quebec specializes in making poutines of different sorts that are considered as full meals.
I had to add something

I might end up adding a link with more precise information on ingredients and different poutine types.