Turn off your furnace and central air.
Starting at the highest vent in the house, take off the vent grate by removing the screws holding it in place. Set it aside.
Turn on your vacuum. Reach down as far as possible into the duct with the hose or hand-held unit, vacuuming all dust and dirt.
Dampen your sponge in a bucket of warm water, and wipe out the inside of the duct, as far as you can reach. Rinse the sponge, then use it to wipe down the vent grate. Put the grate back in place, and screw it in.
Repeat the process for each vent in the house. Change the furnace filter, then turn the furnace back on.