Generate a full detail guide that simplifies the concept of an Employee Stock Option Plan (ESOP) for startup founders. The guide must break down complex ideas. It should include: 1. What is an ESOP and Why is it Used? (Attracting Talent). 2. A simple glossary of key terms (e.g., vesting, cliff, strike price). 3. A high-level overview of the steps involved in setting up a plan. 4. Common pitfalls to avoid. Please include a very strong disclaimer that this is highly complex and requires legal and financial expert consultation.