Basically, for an electric water heater you want to do the same thing as you do for gas. The most important part about the gas is turning off the fuel. In this case we adjusted the pilot. On an electric water heater, you're going to want to shut off the electricity to the water heater. Most of the time there's a disconnect right next to the water heater. You want to shut it off.
And again, you connect hose to the bottom. This is the most important part. Hose to the bottom draining outside somewhere. Open up the hose, let the tank drain down, turn the cold water back on, and kick up the debris at the bottom of the tank.
If your water heater is extremely old, in excess of seven years, eight years, it's probably not what you want to do. Draining a water heater and giving it maintenance is going to add life to it, but it's not gonna add life to an old water heater. As a matter of fact, it could shock it, and make it leak as well.