Any scenario where Black does not take White’s pawn...
Is called a King’s Gambit Declined
A popular way to decline is to open up the position
This is done by moving this pawn forward
This is known as the Falkbeer Counter Gambit
The idea here is: White’s Kingside is already weakened
So by moving this pawn
These two diagonals are opened up
And can be used to launch an attack
The other way to decline the King’s Gambit is to use the Bishop
This is known as the Classical Defense
Black’s idea: Prevent White from Castling
White will need to use multiple turns to exchange this bishop so he can castle
Black can develop a counter attack during that time