1. The flag should be folded in its customary manner.
2. It is important that the fire be fairly large and of sufficient intensity to ensure complete burning of the flag.
3. Place the flag on the fire.
4. The individual(s) can come to attention, salute the flag, recite the Pledge of Allegiance and have a brief period of silent reflection.
5. After the flag is completely consumed, the fire should then be safely extinguished and the ashes buried.
6. Please make sure you are conforming to local/state fire codes or ordinances.