Let $C\subset\mathbb{R}^n$ non-empty. Its polar set $C^\circ$ is defiend as $$C^\circ\equiv \{y\in \mathbb{R}^n\mid \forall x\in C, \,\,\langle y,x\rangle \le 1 \},$$ where $\langle\cdot,\cdot\rangle$ denotes the Euclidean inner product.
I cannot think of an example of a set and its polar set in $\mathbb{R}^2$. What is a good example of a set and its polar set?



The basic example given by LinAlg in the comments is the key to understanding polar sets in general: when $C=\{c\}$ is just a point, then $$ C^\circ = \{\, y\in\mathbb R^n \,|\, \langle y, c\rangle \le 1\,\} =: H_c $$ is a half-space with the boundary hyperplanes outward normal direction being the direction of $c$ and distance from the origin given by $1/\|c\|$.
Using this, we can express polar sets in the following way for arbitrary $C\subseteq \mathbb R^n$: $$ C^\circ = \{ \,y\in \mathbb R^n \,|\, \forall c\in C\colon y\in H_c\,\} = \bigcap_{c\in C} H_c. $$ Hence, the polar set is an intersection of all the half-spaces $H_c$ where $c$ ranges over the points in $C$.