calibration basically means using a standard (normal thermometer) and "tuning" the device to read that temperature.
to calibrate, get an accurate thermometer, use that as your baseline, and grandually increase/decrease your dial setting on your heater to the desired stable temperature.
quite often, you will find that although your heater dial may be set to 78, your tank might actually be 81 or vice versa.
so turn the dial up or down accordingly..
thats basically all there is to it.