Example encoded as JSON-LD in a HTML script tag.

<script type="application/ld+json">
{
  "@context": "https://schema.org",
  "@type": "HowTo",
  "name": "Change a Flat Tire",
  "estimatedCost": {
    "@type": "MonetaryAmount",
    "currency": "USD",
    "value": "20"
  },
  "totalTime": "PT30M",
  "tool": [
    {
      "@type": "HowToTool",
      "name": "Spare tire"
    },
    {
      "@type": "HowToTool",
      "name": "Lug wrench",
      "image": "lug-wrench.jpg"
    },
    {
      "@type": "HowToTool",
      "name": "Jack"
    },
    {
      "@type": "HowToTool",
      "name": "Wheel wedges",
      "image": "wheel-wedges.jpg"
    }
  ],
  "supply": {
    "@type": "HowToSupply",
    "name": "Flares",
    "image": "flares.jpg"
  },
  "step": [
    {
      "@type": "HowToSection",
      "name": "Preparation",
      "position": "1",
      "itemListElement": [
        {
          "@type": "HowToStep",
          "position": "1",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "text": "Turn on your hazard lights and set the flares."
            },
            {
              "@type": "HowToTip",
              "position": "2",
              "text": "You're going to need space and want to be visible."
            }
          ]
        },
        {
          "@type": "HowToStep",
          "position": "2",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "text": "Position your wheel wedges in front of the front tires if a rear tire is flat, or behind the rear tires if a front tire is flat"
            },
            {
              "@type": "HowToTip",
              "position": "2",
              "text": "You don't want the car to move while you're working on it."
            }
          ]
        }
      ]
    },
    {
      "@type": "HowToSection",
      "name": "Raise the car",
      "position": "2",
      "itemListElement": [
        {
          "@type": "HowToStep",
          "position": "1",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "duringMedia": "position-jack.jpg",
              "text": "Position the jack underneath the car, next to the flat tire."
            }
          ]
        },
        {
          "@type": "HowToStep",
          "position": "2",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "beforeMedia": {
                  "@type": "ImageObject",
                  "contentUrl": "car-on-ground.jpg"
              },
              "afterMedia": {
                  "@type": "ImageObject",
                  "contentUrl": "car-raised.jpg"
              },
              "text": "Raise the jack until the flat tire is just barely off of the ground."
            },
            {
              "@type": "HowToTip",
              "position": "2",
              "text": "It doesn't need to be too high."
            }
          ]
        },
        {
          "@type": "HowToStep",
          "position": "3",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "text": "Remove the hubcap and loosen the lug nuts."
            }
          ]
        },
        {
          "@type": "HowToStep",
          "position": "4",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "text": "Remove the flat tire and put the spare tire on the exposed lug bolts."
            }
          ]
        },
        {
          "@type": "HowToStep",
          "position": "5",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "text": "Tighten the lug nuts by hand."
            },
            {
              "@type": "HowToTip",
              "position": "2",
              "text": "Don't use the wrench just yet."
            }
          ]
        }
      ]
    },
    {
      "@type": "HowToSection",
      "name": "Finishing up",
      "position": "3",
      "itemListElement": [
        {
          "@type": "HowToStep",
          "position": "1",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "text": "Lower the jack and tighten the lug nuts with the wrench."
            }
          ]
        },
        {
          "@type": "HowToStep",
          "position": "2",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "text": "Replace the hubcap."
            }
          ]
        },
        {
          "@type": "HowToStep",
          "position": "3",
          "itemListElement": [
            {
              "@type": "HowToDirection",
              "position": "1",
              "text": "Put the equipment and the flat tire away."
            }
          ]
        }
      ]
    }
  ]
}
</script>