When taking relief, you must drop the ball straight down from knee height (the height of the player’s knee when in a standing position). The ball must fall without you throwing, spinning or rolling it or using any other motion that might affect where your ball will come to rest. The ball must not touch any part of your body or equipment before it hits the ground. The ball must be dropped in the relief area. If you fail to do any of the above, you must re-drop again the right way and there is no limit to the number of times you can drop the ball.
Watch this short video for dropping procedures 101!!