First step

First of, you need a dark place with enough elbow room to work in. A table waist high in a dark room will do. The reason why the room has to be dark is because we are going to apply the photo emulsion to the silk screen, and the photo emulsion is sensitive to light. (Although some emulsions are safe against sun light.) 
The materials you will need to use with the next steps are: 

• Silk screen. 
• Photo emulsion.
• Squeegee.
• Towels.
• Red photo dark-room light.

Ok, Ready? here we go:

1. Place some towels on top of the table so you dont damage it with paint or emulsion.
2. Wet the silk screen using the squeegee by spreading the emulsion on both sides, make sure you are doing this with no light present, also make sure the whole thing is wet, with no spots missed.  Since you cant use normal light to check if you got the screen fully wet, use a red photo-darkroom light.
3. Let it dry in a complete dark room over night.