First: You’ll need a glencairn style glass. A wine glass will do in a pinch, but is not as effective for nosing.
Second: Pour the whisky into the glass just under the widest tulip part.
Third: Swirl the whisky in the glass gently.
Fourth: Nose it as deeply or as lightly as you wish to.
Fifth: Take a small sip and slowly roll the spirit on your tongue and swallow.
Sixth: Identify the aroma and tastes you found.
Lastly: Feel free to add room temperature water, or ice as you prefer. Ice will mute the flavors slightly. Room temperature water can help beginners really identify the tastes on the palate if the whisky feels too intense or overpowering for a new whisky drinker.