Steve Martin is a genus, and a gosh darn handsome man as well. Here is a link to a delightful article on writing titled: Writing is Easy!
As I am loath to steal another writer's work, I can simply point you to the web site of a S. Martin fan who has no problem with violating any agreement between Mr. Martin and the New Yorker magazine, to which said article was orginally written.
Ain't the internet great?
http://qlink.queensu.ca/~4kgd/steve/writings/writing_is_easy.htm