Turn off the water supply to the toilet
Flush the toilet and hold the handle down to drain most of the water
Sponge out any remaining water from the tank and bowl
Disconnect the water supply line from the toilet tank
Remove the caps from the closet bolts
Unscrew the nuts from the closet bolts
Rock the toilet gently to break the seal
Lift the toilet straight up and set it aside
Scrape off the old wax ring from the toilet flange and toilet base
Inspect the flange for damage and clean the area
Place the new wax ring on the flange or on the toilet outlet
Align the toilet with the closet bolts
Lower the toilet straight down onto the wax ring
Press down evenly to compress the wax ring
Install the washers and nuts on the closet bolts
Tighten the nuts evenly, alternating sides
Reconnect the water supply line
Turn on the water supply
Flush the toilet to test for leaks
Caulk around the base if desired, leaving a gap at the back