The Simple Present Tense is used to describe actions that are habitual, general truths, or facts. It often indicates routines or repeated actions, such as when someone says, "She walks to school every day." This tense is formed using the base form of the verb, with an "s" added for third-person singular subjects, like "He plays soccer." Additionally, the Simple Present Tense can express universal truths or facts, such as "Water boils at 100 degrees Celsius." It is also used in instructions or directions, making it a versatile tense in everyday communication.