Determine the first digit or set of digits your divisor will go into at least once.
Determine the maximum number of times your divisor will go into the said digit or digits.
Place the answer over the corresponding digit. For multiple digits, place it over the last digit.
Multiply the answer from above by your dividend.
Place the result under your dividend starting from the left most digit.
Subtract the result from your dividend. Only subtract the digits that line up. For instance, if you have a five digit dividend, but the result is only two digits, only subtract using the first two digits of your dividend.
Bring down the next digit of your dividend beside the result.
Repeat the process using the new set of digits. Each time, bring down the next digit of your dividend.