Turn off power at the breaker
Shut off the cold water supply
Open a hot water faucet to relieve pressure
Drain the old tank through the drain valve
Disconnect the electrical wiring
Disconnect the water lines
Remove the old water heater
Position the new water heater
Install a drain pan if needed
Connect the water lines
Connect the electrical wiring
Open the cold water supply
Fill the tank completely
Check for leaks
Restore power at the breaker
Test hot water operation