Be aware: exfoliation is great for your skin, but in some cases you should put it off, e.g. if you are sunburned or have any open cuts or wounds.
Get wet: Step into the shower and wet your body from head to toe.
Circular rotation: buff your skin in gentle circular motions. Start with the bottom of your feet and work your way up.
Use your favorite product or scrub to exfoliate.
Apply a moisturizing / hydrating lotion after getting out of the shower or bath.
Remember: always moisturize.