This tutorial isn't about how to act but rather the technical set up of the trade so let's go, here we go:
Microphones:
Analog Vs. USB
For a beginner, analog is never recommended; you will find yourself not only buying the microphone but buying thirty different converters & daisy chaining them together into what can only be described as a metal tumor growing out of the ass of your computer. These converters can also cost you about the same price as the microphone itself. Headsets are typically better about this than studio/concert mics since they're meant to be plugged into a home device but occasionally you'll buy one that's meant for your phone & not a computer, which means, again, converters. Another drawback of analog headsets is that they depend on the computer's audio drivers & if there aren't any by some chance, the headset won't work.
USB microphones are the way to go for a beginner, mostly because I assume your attempt at this is a budgeted one. The only two real drawbacks to USB mics is that their drivers will occasionally be set up the wrong way & not work properly, causing all sorts of audio corruption in the recording. The other one is the fact that you can't use voice changing software such as Screaming Bee [software like that requires the computer's default audio drivers to work]; this means that your changes have to be done in post production.
Headsets VS. Studio Microphones VS. Desktop Microphones
Headsets, depending on the manufacturer & model, can be anywhere between an okay start to utter garbage. They typically come equipped with these things called windscreens which are essentially omni-directional pop filters that are wrapped around the mic itself to prevent spit from melting the microphone, preventing pops & to block out the wind from your breathing. However, that says nothing about the quality of the microphone itself as most of them are designed for "gaming", which means poor quality is expected. Never bother getting the kinds with cushioned earcups, they're expensive & the microphones on those are typically poor; they're meant for monitoring playback, not for acting.
Studio mics can range anywhere to professional quality to broken out of the box since some of them are designed with precision tech & others were treated like shit while being shipping out. Keep your receipts when dealing with any microphone & only buy from A; local stores, B; Newegg & C; Amazon. Keep in mind that just because you now have a studio mic that you're not going to instantly get studio results, that comes later.
My experience with desktop mics is that they're typically the bottom of the barrel when it comes to voice acting. I've only seen a handful of people use them for such a purpose & they're typically terribad. I had once gotten lucky with one myself when it turned out to be pretty decent, it was meant for business conferences held over the internet but it's been discontinued so I can't recommend it. I'd say these things are typically a gamble for starters. One thing to note is that unlike headsets, they do not come with windscreens so be prepared for all kinds of popping & wind.
Condenser VS. Dynamic
Just a heads up, having a microphone for both of these types & recording with them together is generally a good idea.
Condenser microphones are the ones that are most typically used for voice acting, they're designed & meant to detect subtleties & they're also largely used for capturing new sound effects. It is not meant for yelling & screaming, it will begin clipping if you do that, even when it's put on a low volume.
Dynamic microphones are built for high resistance to noise, which means that it's meant for screaming, yelling & blocking out subtle noises. They're typically used in concerts because they resist against wind, crowd noise & recycling audio output from the speakers. They're the type of mics that windscreens are actually meant for.
Sound treatment:
Spit Guards VS. Pop Filters VS. Windscreens
I have limited experience with spit guards. From what I understand, they're basically just pop filters without the nylon filter; it's just a metal grid. Pretty useless. I've had people tell me that "spit guard" is synonymous with "pop filter" & I've had other people tell me otherwise. I would assume the former to be true since, if you search "spit guard", you'll usually just get a list of pop filters in the result. I also read on Wikipedia that they're just metal pop filters & found no results when I searched "spit guard". My best guess is that few people know the actual difference. However, I have owned one before & I will say this right now, the metal pop filter I owned didn't stop any wind or clipping, mostly because it's a metal frame covered in holes. If you've ended up with one of these worthless pieces of shit & can't return it, buy some pantyhose & slide it over the fucking abomination & there you go, you have a makeshift pop filter.
Pop filters are the standard approach for a person using a studio mic. Pop filters share the same purpose with windscreens, to prevent saliva from melting the mic, to prevent clipping in the recording & wind from blowing into it. Be aware to those of you who are using desk-mount set ups, most pop filters are meant to attach to tripods & nothing else, which means the little screw clamp is not designed to wrap around anything that isn't a tube. They can't be attached to say, the edge of a shelf or something square in general without first having the shit bent out of them first. However, companies are starting to develop pop filters & spit guards meant to clamp onto cliffs & square shaped objects. Another common problem with pop filters is that their 'necks' don't really support the weight of the filter itself & will gradually bend itself out of the way of your mic so your spit may have safe passage into Mordor.
Windscreens are, logically, the best option you can find. Key word being "logically". They don't need to mount onto anything, they slide over the mic & rather than simply guarding one side of the microphone, they're omni-directional. Unfortunately, when it comes to studio mics, they're mostly designed as cheap, shitty, throw-away concert paraphernalia that break apart after a few uses & the ones that aren't cause cancer. It also doesn't help that windscreens meant for headsets are sold as ones meant for studio mics & vice versa. If you're lucky enough to find one in that "not shit" sweet-spot, hold onto it forever. I cannot stress how difficult those are to find for a studio mic. Also, no, your sock is too thick to be used as a windscreen, it'll just block out the majority of the audio.