To respect and listen to others, you must have a sense of self-awareness. Do not sit/stand with your arms crossed, and be physically open to the person as they speak. If you're struggling to comprehend what they are saying, mentally repeat their speech. As they are talking it is important to not begin to speak and avoid dismissive behaviour ( such as correcting them, not keeping eye contact etc.) To move the conversation forward, once the other person has completed their side, summarise and ensure you understand what the individual has said. This shows you have been listening. Avoid making judgements ( even positive! ), as this can lead to confusion about whether you are genuinely saying this. Another roadblock is offering solutions. Sometimes a person needs just to vent their feelings and does not require a solution. Hurting feelings may occur if you or the other person is emotional - this is because you may here something differently due to your emotional state.
Hope this helps!