Count the total valence electrons for all atoms
Choose the central atom, usually the least electronegative atom except hydrogen
Connect surrounding atoms to the central atom with single bonds
Subtract two electrons for each bond from the total
Complete octets on outer atoms first, using lone pairs
Place any remaining electrons on the central atom
If the central atom still lacks an octet, form double or triple bonds by converting lone pairs into bonding pairs
Check that the total number of electrons used matches the original valence electron count
Verify formal charges and choose the structure with the lowest formal charges
For ions, place the structure in brackets and write the charge outside the brackets