It would be easier if you included the link to the post you are following along with where you are stuck. Otherwise we'll have to slowly extract answers and it'll take longer to get you where you want to be.I did ... I downloaded the LG mobile application but it never recognized my phone. so its safe to say Im on step one.
Which operating system is your PC running?
Have you installed the USB drivers?
If so, when you plug in the phone, do you hear any USB sounds?
If so, have you enabled USB debugging in the phone menu->settings->applications->development->usb debugging
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