Count the total valence electrons
Choose the central atom, usually the least electronegative atom except hydrogen
Connect atoms with single bonds
Subtract bonding electrons from the total
Distribute remaining electrons as lone pairs to complete octets
Place extra electrons on the central atom if needed
Form double or triple bonds if the central atom lacks an octet
Check that each atom has the correct number of electrons
Verify the total electron count matches the original total
Add formal charges if required to choose the best structure