"In what object does one take refuge? You should take refuge in the Three Jewels.

Who can bring an end to birth and death? It is exclusively the omniscient Buddha who is free from all defects and who has perfected all virtues. Therefore, only the Dharma he has taught and the sangha who uphold his doctrine are able to bring an end to the cycle of birth and death of self and others. Since these are the sole objects of refuge, you should take refuge in them.

In general, there are many people who consider the teachings of the truly and perfectly enlightened one as no more than the words of a fortuneteller, and who, when pressed, go to spirits for refuge. It is difficult for such people to have refuge.

What kind of person takes refuge? The one who possesses interest, devotion, and faith, and who thinks of the virtues of the Three Jewels.

One should possess these three particular attitudes:

Since samsara is without beginning and end, I must turn away from it this very moment!
The gods of the non-Buddhists and so forth are not my objects of refuge!
The omniscient state of buddhahood alone is my true object of refuge!

This is how the special taking refuge takes place.
When taking refuge, mere lip service is useless. This is like empty muttering. It is uncertain where it will lead you.
What is the manner in which one takes refuge? You should take refuge with respectful body, speech, and mind. You should take refuge with three thoughts: fear of the lower realms and samsara, trust in the blessings of the Three Jewels, and steadfast faith and compassion.
The person who believes that this life is perfect and that the next one will also be perfect will simply die while still about to practice the Dharma. That is not enough.

In this context, you should know the rituals of taking refuge.
With what particular attitude does one take refuge? You should take refuge with a sense of responsibility for the welfare of others. You should take refuge with this attitude, as you will not attain the true and complete enlightenment simply by renouncing samsara and desiring the result of nirvana:

In order to free all sentient beings from the miseries of samsara, I will take refuge until I and all the sentient beings of the three realms have achieved supreme enlightenment!"

Padmasambhāva