CNET has written a FAQ about recognizing phishing e-mails, you can check it out over here. Personally I think this isn't too hard, but given that even the FBI director was fooled I'll just pass it along.
Phishing attacks have spiked this year, according to recent reports. The Anti-Phishing Working Group reports that there were more than 55,600 phishing attacks in the first half of 2009 alone. Phishing is particularly dangerous because once criminals get a victim's password for one Web site they can often use it to get into other accounts where people have re-used the password.
And anyone can be at risk. The wife of FBI Director Robert Mueller banned him from doing online banking after he came close to falling for a phishing attempt.
Here is some basic information that can help people avoid being tricked by phishing attack