Chess Opening Theory/1. e4/1...e5/2. Nf3/2...f6/3. Nxe5/3...Qe7
Damiano Gambit; Closed Defence
Black sees the idea & goes for a safer capture. Nf3 is the best move.
Why this is the best move
All of white's Qh5+ ambitions are born gone if this is played. Black's g6 is actually effective now, as well.