Count the total number of valence electrons
Write the correct symbol for the central atom
Place surrounding atoms around the central atom
Connect atoms with single bonds
Subtract bonding electrons from the total count
Distribute remaining electrons as lone pairs on outer atoms first
Give outer atoms octets when possible
Place any leftover electrons on the central atom
Form double or triple bonds if the central atom still lacks an octet
Check that the total number of electrons matches the original count
Check that formal charges are minimized
Adjust the structure if needed