Use the search function. There's plenty of threads around about poppy seed tea.
If you've no opiate tolerance, take 400-500 grams and toss them into a 2L soda bottle. Add some warm juice or water and a bit of lemon juice, then shake the bottle as hard as you can for twenty minutes, and let it sit for a little bit. After that, puncture a bunch of small holes in the lid of the bottle (maybe with a nail or a thumb tack,) and squeeze all the juice out of the bottle into a cup. Then, drink up.
As for the 2% of people getting high, I'd say it's almost the other way around. Nearly everyone I've talked to about poppy seed tea has at least reported SOME kind of high.
Look for the darker seeds, preferable from organic food stores. If there's bits of stuff in the bag that isn't poppy seeds, that means that they're unwashed and therefore potentially filled with more opiate goodness.