Turn off the water heater power or set the gas control to pilot
Shut off the cold water supply to the heater
Turn off the water heater circuit breaker if it is electric
Connect a garden hose to the drain valve at the bottom of the tank
Place the other end of the hose in a floor drain, outside area, or large bucket
Open a hot water tap somewhere in the house to let air into the system
Open the drain valve on the water heater
Let the tank drain completely
Open the pressure relief valve if needed to help the tank drain faster
Flush remaining sediment by briefly turning the cold water supply on and off
Close the drain valve when finished
Remove the hose
Close the hot water tap
Refill the tank by opening the cold water supply
Keep a hot water tap open until water flows steadily to remove air
Restore power or relight the pilot after the tank is full
Check for leaks around the drain valve and connections