I am a mother and this is a controversial topic especially when its dealing with your own children. I currently have one daughter Melody who is seven months old and even though shes way too young for the talk the time will somehow fly by so fast and before you know it I'm sitting down having "the talk" with her.
When she reaches that age and the time comes to have the talk I plan it be just her and me only. I plan on being in the comfort of our home where she feels relaxed. I will start off by informing her we are going to have a talk about the birds and the bees and where babies come from. From there I plan to have a sketch of our family tree and ask her do she know how our family got started. I'm a bit old fashion and I don't believe in diving right it, I'm going to explain to my daughter that when two people loves each other they start to feel really close. When their close there bodies know how much they love each other so a baby starts to form in the mothers tummy, from there after ten months parents go to the hospital and pick up their baby. I will then ask if she has anymore questions.
There is no way i could explain to her how she really got here, that's for whens shes much older and graduated high school lol but i do plan on being very involved and ask questions and letting her know that she can come to me and we can talk about anything on you mind.
For us parents out there my advice would be to all to become alert and prepared because one day its coming and there is no doubt about that we just need to be there foe our wondering children and support them.
Hope this helps!