Connect one end of the red jump lead to the positive (+) terminal of the flat battery - do not let the other end of the red lead touch any vehicle metal - and connect the other end of the red lead to the positive (+) terminal of the boosting battery.
Connect one end of the black jump lead to the negative (-) terminal of the boosting battery and connect the other end of the black lead to a bolt or metal bracket, well away from the battery, on the engine block of the vehicle to be started. This is to avoid sparks right next to the battery.
The important part of using jump leads is the time of disconnection because of possible high voltage spikes.
After both engines are running,
stop the engine of the donor vehicle only.
Switch on the lights, the heated rear window and the heater blower motor, anything that requires a lot of power on the vehicle, this is to prevent any voltage surges or voltage spikes.
Disconnect the jump leads in the reverse order of connection, then switch off the lights etc.
There are no high voltage spikes when the jump leads a connected because one battery is flat reducing any voltage.