There are two ways to do it, fishless and with fish. With fish is easier but fishless would be more humain, it's up to you. If you are doing it with fish then set up the tank, get some cheap fish and add them. Buy tests kits for ammonia, nitrite and nitrate. Test the water for these things frequently, every couple days or so. The ammonia will climb then fall, then the nitrite will also climb and fall and then you will get nitrate. Once you are getting a zero reading for BOTH the ammonia and nitrite (not nitrate) then you can add you fish that you want. This can take awhile, up to a month even. If you do it without fish you have to add a source of ammonia to start the cycle. You can use pure ammonia, a cocktail shrimp, fish flakes or even urine if you wanted to.