Okay Keith, tune up the first set of strings (the ones that you would find on a common six-string) as you would normally… i.e., the 5th fret to the open string below it for all but the G to B string. Once you have done that, tune the lowest E string on the second set of strings to the second octave E (or the 7th fret of the A string). So basically, if you struck the two 6th strings (the lowest strings), you would have the low E and the octave E. Does that make sense? Anyway finsh off the rest of the strings and then go through it once more since the tension of the additional strings often causes the guitar to "detune" itself. One last note, the tension of the strings on a 12 string is pretty strong. 12 strings are known for having bent necks. If you can get by with dropping the whole thing down a step or two, I’d definitely do that. If you are playing with others from time to time, you can simply capo up to their tuning. Hope that helps. DALE