Turn off the gas control knob and wait 5 minutes
Check for the lighting instructions on the water heater label
Set the gas control knob to Pilot
Press and hold the reset or pilot button
Use a long lighter or igniter to light the pilot flame
Keep holding the button for 30 to 60 seconds
Release the button and confirm the pilot stays lit
Turn the gas control knob to On
Set the thermostat to the desired temperature
Replace the access panel if removed
If the pilot will not stay lit, turn the gas off and contact a qualified technician