How do I flush my water heater?

Turn off the water heater and let it cool for a few hours. Attach a garden hose to the drain valve at the bottom and run the other end to a floor drain or outside. Open the pressure relief valve and then open the drain valve. Let the water run until it clears of sediment. Close the drain valve, remove the hose, turn the water back on, and let the tank fill before restoring power or gas.