Although not the best possible approach (see below), guided interactive tuition is still far more useful for all players than a simple instructions screen, and also has great value for a range of cognitive impairments.
The combination of interaction with instruction gives more means of making an association and remembering, and practising the interaction in the context of gameplay is less demanding on short term memory than having to recall the instruction at the point in the future where the interaction takes place.
These barriers to understanding can be reduced further by teaching game mechanics and concepts within gameplay itself.
Best practice example: Puzzle Retreat
Best practice example: Jamestown (video)