This must be one of the most basic easy Guitar Tabs there is.
Found it today 12.09.07 on EzineArticles.

Finding easy guitar tabs to get started, can be a bit frustrating. Probably the easiest is 'The Star' or to give its full name, Twinkle, twinkle, little star.

If you do not remember it or never herd it before it goes like this.

Twinkle, twinkle, little star,
How I wonder what you are!
Up above the world so high,
Like a diamond in the sky.
Twinkle, twinkle, little star,
How I wonder what you are!

Very basic but a great place to start out.