I suppose lots of people do it somewhat differently and are successful. I've done it for 2 yrs now w/ no problems. Anyway, here's how I did it this winter.
1) I drained the heater by opening the drain valve and opening the vacuum seal lever. The water drained slowly but there was a good deal of it. (In fact, somehow the bilge pump was not on and the water in the bilges was cresting).
2 I removed the cold water in line and connected it to the hot water out line (via a 90 degree elbow fitting), thereby isolating the heater
3) I poured antifreeze into the cold water in line via a tube that I ran up to the cockpit via the starboard quarter locker. I put a funnel on the tube and eventually poured about a gallon of antifreeze. The antifreeze entered the heater rather slowly. Eventually the pink antifreeze came out of the drain hose. THAT'S IT FOR WINTERIZING THE HEATER!
4) Then I drained all the water by turning on the galley sink and the bathroom sink together.
5) Then I added 2 gallons of water to the water tank & turned on the pump.
6) I opened each faucet separately, both hot & cold, until pink ran out. I did this to the galley sink, head sink, head shower, cockpit shower.
7) Then I added an extra gallon to the water tank and ran a little thru each faucet again.
That's it!