2. Remove or loosen the nut (located at the head of the guitar, above the fretboard) and string-retainer at the end of the fretboard and swap their positions
3. Flip around and reinstall, ensuring that the higher side of the nut faces the top end of the neck.
4. Remove all of the tuning pegs at the head of the guitar, flip them around
5. Restring (swap high E with low E, second to bottom with second on top...etc.).