This document discusses the structure of paragraphs and essays. It explains that paragraphs should have a topic sentence, details about one topic, an indented first line, and a concluding sentence. Essays are made up of multiple paragraphs that present facts, opinions, and ideas on a topic. Both paragraphs and essays use similar organizational elements like an introduction, body, and conclusion. While paragraphs focus on specific topics, essays cover broader topics. The document provides examples of thesis statements and outlines for organizing essays.