Turn the water heater off.
 

Turn cold water supply to the water heater off.
 

Hook a good quality reinforced garden hose to the drain valve.
 

Place the other end of the hose where HOT water will not cause damage. The hose should be placed so it is straight as possible. If not, all turns should be gradual.
 

Open the drain valve.
 

Disconnect the cold water inlet pipe on top of the water heater. (This will let air into the water heater so it will drain.)
After the desired amount of water has drained:
 

Reconnect the cold water inlet pipe. (NOTE:If you have the flexible type of connectors, you must first smooth the top of the pipe nipple coming out of the water heater with a flat file. You also need to either replace the rubber washer in the connector or turn it over. When tightening the connector onto the nipple, it only needs to be snug. Failing to smooth the nipple, replace the washer or overtightening the fitting will result in a leaky connection.)