First turn off the power.
But why do you need to drain it?
Manufacture recommendation to drain once a year??
Unless you have a ball valve drain on the heater, I don't recommend draining it.
Hose bib type drain valve often gets debris in them causing them to leak after you use them.
the other problem is getting air into the tank so water can drain out.
Unless you disconnect one of the supplies. DO NOT open the relief valve . That will also have a high probability of leaking as well when you refill it.