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.