Turn off power at the breaker
Verify the circuit is de-energized with a tester
Strip the wire ends to the proper length
Match the correct wire types and sizes
Twist the stripped ends together or use the proper splice method
Secure the splice with a wire connector, crimp, or approved splice device
Tug lightly to confirm the connection is secure
Wrap with electrical tape if required
Place the splice inside an approved electrical box or enclosure
Restore power only after everything is properly secured