Step 1
Place two cinder blocks on the floor. You can also place four bricks in a square shape so that there is 1 ½ feet between each brick.
Step 2
Set a level over the cinder blocks or bricks to be sure that they are level.
Step 3
Place shims under the cinder blocks or bricks to make them level, if necessary.
Step 4
Take the water heater out of the box, if it was purchased new.
Step 5
Align the water heater so that the drain valve or faucet is facing forward.
Step 6
Lift the water heater up and place it on top of the cinder blocks or bricks and make sure it is properly centered.