Flushing can be done different ways. The simplest is to
1. Turn off the water, and put the WH in vacation mode, if it has one. Otherwise off.
2. Open a hot water tap to pass air.
3. Drain the WH completely
4. Turn the water supply on fully for a few seconds, and turn off. You are trying to cause turbulence to the bottom of the tank.
5. Do steps 3 and 4 several times. If you have a way to monitor the drained water, you could judge by what you are getting out.
6. Turn the water and WH back on. Close the hot water tap once the air has been expelled and just water is coming out.
I would consider just opening the drain to be draining rather than flushing.
More intense flushes involve spraying water with pressure in from the top or through the drain, using a water heater rinser or other probe spraying water.