Microbursts form when a thunderstorm's updraft weakens, allowing cooler, denser air to rapidly descend to the ground. This descending air spreads out upon impact, creating strong, straight-line winds. Factors like high humidity, unstable atmospheric conditions, and temperature differences contribute to their formation. While they are often mistaken for tornadoes due to the damage they cause, microbursts are distinct in their lack of rotational wind patterns.