Setting or Resetting a Toilet

From Stephen Hallo III, former About.com Guide

First step to bailing out a toilet is to flush it. This will empty out the tank, making the toilet lighter when you pull it. With the tank empty, use your sponge or rag to get the left over water out of the bowl. Ring out the saturated sponge or rag into a bucket. It's also a good idea to remove the tank lid at this point. Put it in a place where it will be out of your way and safe from being broken.