Till the soil to a depth of 10 to 12 inches. Remove rocks, roots and other debris and rake the area smooth. This prepares the soil for amending.
Spread a 3- to 4-inch layer of well-rotted manure or compost over the gardening area. Organic amendments improve the soil's ability to retain moisture and store the nutrients needed for healthy growth and are especially useful in sandy soils.
Add peat moss to clay soils to improve aeration and improve drainage. Average garden loam benefits from a combination of manure, compost and peat moss.
Till the amendments into the top 6 inches of soil. This provides loose, friable soil suitable for growing flowers and vegetables.
Apply a balanced fertilizer, such as 10-10-10 or 5-10-10, following the recommended application rate on the container. Work the fertilizer into the soil to prevent damage to young roots.