Pretty simple really, just uses icing sugar to dislodge varroa mites from bees. You can do similar with alcohol but obviously it kills the bees too so sugar is my preference.
You can get special containers for doing this:
Varroa Tester 3in1 - Welcome to Abelo's Beekeeping Supplies
But I just use a small kilner jar with a bit of varroa mesh in the lid. Or you can use a jam jar and have a bit of netting that you can fit over the end with a rubber band.
Fill your jar with bees and cover with mesh lid. It's a good idea to mark a line on the jar so that each time you test you know you're comparing the same volume and therefore the same number of bees. Also use the same type of bees each time for an accurate comparison. For instance nurse bees are more likely to have a greater mite load than bees in the supers.
Add a couple of big spoons of icing sugar to your jar through the mesh. Roll the jar around for a good couple of minutes. You can then shake all the icing sugar out onto a flat surface. I use an old white plastic tray as I find it easier to see the mites and count them. The bees covered in icing sugar can then go back in the hive where they'll be cleaned up by their sisters.
I'm sure there'll be plenty of videos demonstrating the process on YouTube.