1. Intention
2. Striking both the palms on something on which tayammum is valid. Obligatory precaution dictates that both the palms be struck at the same time.
3. Wiping both the palms on the entire forehead and its sides, starting from where the hair grows down to the eyebrows and the area above the nose. The obligatory precaution is that the hands be wiped over the eyebrows as well.
4. Wiping the left palm over the entire back of the right hand, and then wiping the right palm over the entire back of the left hand.