Establish an area where you plan for the tree to fall. This area should be cleared of anything that you do not want to be crushed. If you are in a residential area, make sure no pets will wander through this area and that any people around are aware of the fall area.
Attach the winch securely to a solid part of the tree two-thirds of the way up the trunk. Use a strop to fix the winch cable to the tree. If there are not many branches on the tree, you can cut a notch in the trunk to prevent the strop from slipping.
Stretch the cable about twice the height of the tree in the direction you want it to fall. If your winch is attached to a vehicle such as a bulldozer or tractor, you do not want the tree to fall on it. If your winch is fixed, you will also want it out of range of the falling tree so whoever is operating the winch is not in danger.
Tighten the winch to pull the tree in the direction you want it to fall. If the tree is going to be cut down, increase the tension as the tree is cut in order to direct its fall. If the tree is dead and you are pulling it down, continue to tighten the winch until the tree falls. The same goes for removing a hung-up tree from the branches of other trees.