Place the gas valve key in the valve. The valve will be installed in the wall on one side of the fireplace, or the other.
Strike a long match (or electronic lighter) and position its flame in the fireplace between the gas burner tube that runs along the bottom of the hearth, and the gas logs.
Turn the valve key counter-clockwise. This will open the valve and allow gas to pass out through the holes in the side of the burner tube. Light the gas and remove the flame.
Turn the valve counterclockwise until the valve is fully on (the handle will usually be in a position 90 degrees from the off position). When it can't be turned anymore, the flow of gas (and consequent size of flame) is at its fullest. To decrease the size of flame, slowly turn the valve handle clockwise until the desired flame is achieved.