Turn the temperature adjustment knob near the bottom of the hot water tank to the lowest setting.
Rotate the pilot control knob to the "pilot" setting.
Remove the burner access panel at the base of the water heater by taking out the holding screws with a Phillips-head screwdriver. Remove the inner access panel (if equipped) by lifting it up slightly by hand and maneuvering it out of the burner cavity.
Press down and hold the pilot control knob (or a pilot button if equipped). Locate the pilot supply tube that comes out of the gas control valve and follow to where it terminates in the burner cavity. Light the pilot supply tube with a long match or a butane fireplace lighter.
Continue to hold the pilot control knob (or pilot button) down for 30 seconds. Release the control knob or button gradually.
Push the control knob or button back down and relight the pilot light if it does not stay lit. Hold the control knob or button down for up to two minutes to bleed air from the gas line if the gas has been turned off for a period of time. Release the control knob or button gradually.
Replace the inner (if equipped) and outer access panels and reinstall the screws. Turn the control knob to the "on" position and set the temperature control to your desired setting.