Turn off the water heater power or gas supply
Turn off the cold water supply to the tank
Let the water cool if it is hot
Connect a garden hose to the drain valve
Run the hose to a safe drain area
Open a hot water faucet in the house
Open the tank drain valve and let the water flow out
Briefly open the cold water supply to stir up sediment if needed
Repeat until the water runs clear
Close the drain valve
Remove the hose
Close the hot water faucet
Open the cold water supply to refill the tank
Open hot water faucets until air stops sputtering out
Check for leaks
Restore power or relight the gas supply