-Opinion:
Tell your readers how you feel about something:
“In my opinion, I like ice cream”
-Reason:
Tell your readers why you feel that way:
“… because it is very delicious”
-Evidence:
Give your readers examples:
“… because it comes in different flavours and it is very sweet.”
-Opinion:
Summarize your opinion:
“Ice cream is very delicious, because it is sweet and it has a lot of flavours.”