Before lowing make sure there are no overhead power lines that could possibly interfere with your lowering of the mast!

If you don't have a mast step link:

1. Get someone to help you. ("The Help" going forward.)
2. Get a chair or step ladder and tip the boat on it's side so the top of the mast rests on the chair.

Note: Make sure the surface the boat is on is not going to damage the boat when tipping it on it's side.

3. Have the help stabalize the the boat while you remove the shroud pins and forstay pin.
4. Grab near the base of the mast and pull away from the boat.
5. Lay the mast down and assist The Help tip the boat right side up.

If you do have a mast step link:

1. Get someone to help you. ("The help" going forward).
2. Install mast step link.
3. Tie a line to the forstay wire eye making sure it's clear of the chainplate.
4. Have The Help hold this line while you remove the forstay pin. Make sure The Help has pressure on this line before removing the pin. The Help is acting as the forestay once it's removed.
5. Get on the trampoline behind the mast and have The Help slowly lower the mast toward you by easing out the line they're holding.
6. Once you have the weight of the mast, keep it in a semi upright position, then have The Help go to the back of the boat to prepare for your lowering it.
7. Slowly start walking backwards bringing the mast down with you until you reach the back of the trampoline.
8. Bend your knee's to lower further at which point The Help can take the mast and lower the rest of the way.
9. Have The Help hold the top of the mast parallel to the boat until you can remove the mast step link.
10. Remove shroud, forestay, and trapeze by unscrewing the shackle 2/3rds up the mast.
11. The mast is free and can be removed.

Not everyone has "The Help" around so I'm sure someone here can tell you a way to do this solo.

Hope that helps.