Count the total number of valence electrons
Determine the central atom
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 the total number of electrons used matches the total valence electrons
Verify formal charges if required
Adjust the structure for ions by adding brackets and the charge