Pretty simple, really.
Drill a hole into a maple tree and insert a spile. Hang a bucket underneath to catch the sap.
Cover the opening with plastic to try to keep out bugs and rain. Next year I think I'll run tubes through the bucket lids and just leave the bucket on the ground. Easier and cleaner.
I drill the hole about hip-height - so 3 to 4' off the ground. I try to target an area above an exposed root or below a large branch - that usually facilitates larger amounts of sap because the tree is "feeding" that area.
When the nights are in the 20s and the days are sunny and in the 40s - that's when you get solid amounts of sap from the tree. I just check it after work - empty the bucket into a secondary container that I keep in my basement where it's cooler. When the conditions are right, you'll get plenty of sap. I've gotten as much as 3 gallons in a single day.
Once you have enough, you boil it down to evaporate the water. This process leaves the sugars behind. The ratio from a sugar maple is roughly 40:1. So for every 40 gallons of sap you collect you'll net 1 gallon of syrup when finished. Yesterday's boil was about 2 gallons - which will net me roughly 6 to 7 ounces of syrup.
The boiling process is where you'll see the most variations. Some people build elaborate "sugar shacks" to do it. Some people boil it off with a propane tank as the heat source. My way is the most primitive - just a pot over an open fire. My method can produce more of a "smoky" flavored syrup due to the open fire, but I actually prefer that taste over an Aunt Jamima syrup you get from the store. I use the open fire until most of it's boiled down - then I'll finish the last bit on the kitchen stove top where I have a little more control over what's going on.
The boil is time consuming - but anything that gets me outside is good for my soul.
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