My dad taught me many years ago....
positive to positive, negative to GROUND
Really should be in that order.
I borrowed most of the following from this site
http://autorepair.about.com/cs/doityourself/a/bljumpstart.htm
1. Attach one end of one cable to the dead battery's positive terminal.
2. Attach the other end of the same cable to the positive terminal of the battery in the starting vehicle.
3. Attach one end of the other cable to the negative terminal of the battery in the starting vehicle.
4. Attach the other end of that cable to the engine block of the car with the dead battery. (The reason not to attach final connection directly to the battery is that the last connection will produce a small spark. Explosive gasses come out of batteries. Don't want to ignite them with the spark.)
Reverse the order precisely to disengage.