Turn off the gas supply to the hot water heater. Some appliances have a switch used to turn off both the pilot light and gas supply. Other units have a valve on the supply line that needs to be turned to the off position with a pair of pliers.
Stop cold water from entering the hot water heater tank by turning the valve off.
Bleed off pressure in the system by opening a hot water tap in the closest bathroom. Leave the tap open.
Attach a garden hose to the drain valve at the bottom of the hot water heater tank. Run the other end of the hose outside the home.
Open the tank's drain valve fully. Open the pressure-relief valve at the top of the tank. This helps create additional pressure to drain the tank. Allow the water to completely drain from the tank.
Close the drain valve, remove the garden hose, shut off the hot water tap in the bathroom and close the pressure-relief valve atop the water heater tank. Open the cold water in-feed valve and let the tank fill completely with water before turning the gas supply line back on and re-igniting the pilot light.