I am a 35 year old single mother of two who is basically healthy. Is it too early to make a will, and if not, how do I go about

You are never too young to make a will as long as you have the legal and mental capacity (the minimum age is 18).  A will simply reflects how you want your estate divided in case of your death.   Also, where minor children are involved, your will allows you to designate a guardian for them.  If you do not take the steps now in naming a guardian, the courts will decide for you, which may not be what you want.  In addition to making a will regarding your death, you should also make a will to designate what should happen to you and your children should you become medically incapacitated.  This type of will is called a living will and will direct your attending doctors on your medical wishes. 

Note that a will must be in written form, and should meet your state’s statutory requirements.  Most states require the minimum of personal information (name, address, marital status, and in some cases, occupation); a specification of an executor, who will supervise the instructions contained in your will; a revocation of any prior wills, if they exist; a list of your properties and how you want them distributed; a designation of guardian for any minor children; the signature of at least two witnesses who are not beneficiaries of your will; and, of course, your signature.  If your estate is small, simply drawing up a document or filling out a standardized form may be enough.  However, if your estate is large, and your family relationships are complex, or your estate may be subject to complicated legal issues (like former spouses), you should definitely consult with an estate planning attorney.