Drain a hot water heater

If you only want to drain the heater, turn off the gas or electric, turn off the water supply on the cold water input, open a couple of hot water taps, connect a garden hose to the drain on the bottom of the tank and open the drain. If you want to power flush the tank, turn off the electric or gas, connect a garden hose to the tank drain and open the drain valve but leave the water turned on.

Not many reasons to drain a heater, what's yours? Most people fail to flush onc or twice per year. ma0641 gives great instruction to flush. Flush for 5 minutes or until water is crystal clear for a minute.