I don't like the fact I have an employment gap and for some people talking about their employment gap may make them feel uncomfortable. However, lying about the gaps in your employment history is never a good idea.
Employers will try to verify your employment history and if you do get the job and are later found to have lied on your resume or application this could be grounds for dismissal. Being honest goes a long way to showing a potential employer your integrity.
Personally, I think it is a good idea to write out your answer to the question "Why do you have an employment gap?" just as I have done above. It gets you to think about the situation, makes you better prepared which will make you more confident when asked the question.
Acknowledge the gap in your cover letter, LinkedIn profile and if possible in your resume. If you took some classes, had a child or did volunteer work try to make if a part of the record. It will give you a better chance of getting an interview because it won't allow a potential employer the opportunity to speculate as to why you weren't working.
Show that you are eager and ready to get back to work.