Count the total number of valence electrons
Choose the central atom, usually the least electronegative element except hydrogen
Connect the atoms with single bonds
Subtract bonding electrons from the total
Distribute remaining electrons as lone pairs on outer atoms first
Place any leftover electrons on the central atom
Check that each atom satisfies the octet rule, except hydrogen which needs 2 electrons
Form double or triple bonds if the central atom does not have an octet
Verify the final structure matches the total valence electron count
Determine formal charges if needed and choose the structure with the lowest charges