First unplug the dryer! There are two Phillips screws near the bottom of the dryer front. When they were out the front came off. Be careful with the spring clips at the top of the front panel. Then using a 5/16 nut-driver I removed drum mount. With that loose I was able to slip the new belt over the drum, this is part 1. Put the drum mount back and make sure that the drum spins smooth. It should rest on two plastic pads. Then turn the dryer around to get to the motor access panel. Using a 1/4 nut-driver I removed the panel to see the motor and the belt idler spring assembly. I pulled the belt into position and using the diagram from the bag put the belt onto the motor pulley and idler pulley.
A couple of extras. There are wires on the front panel and the drum mount. I used a sharpie to write the wire colors on the metal so that I could remove then for easier access and still get then back correctly.
When you put the front back on, you'll need to angle it out a bit to get the spring clips to engage. Then gently push the front down and put the two Phillips screws back in.
The big part! There is a depression / ring around the drum that looks like it should be the place for the belt to ride. If you put the belt there it will rub on a metal bracket on the idler assembly. If you leave it run there the belt will be chewed up in no time. Get a flashlight in there and look a bit back from the depression, you'll see a line where the old belt ran. It'll be this black line made from the old belt wearing against the drum. Put the new belt on that line and over the pulleys. Then spin the drum by hand and you'll see that it is working correctly, nothing is rubbing where it shouldn't. This is where you get someone else to help. One to spin the drum from the front while the other looks at the motor to see that it's running like a clock. My 13 year old son was the perfect helper. We had it drying a load of jeans in no time!
OK, it took a bit more that 15 minutes to fix because we got the vacuum cleaner out and sucked out the lint that accumulated around the bottom parts of the dryer. Don't stop there, clean the floor under the dryer too. Do a neat job and everyone will be happier : )