Wheel upright between your feet, start a couple of inches of tape on the rim with the loose end away from you. Pull about 10″ of tape off the reel, hold the wheel tight with your to toes and put tension into the tape as you pull those 10″ towards you. With your other hands thumb, work the tape into the rim bed with the roll still under tension.
Rotate the wheel away from you a bit, pull another 10″ and repeat.
At the end, overlap by a few inches.
Go back around with your thumb and push into the rim bed again, then do the two sides.
Rag over your thumb if you’ve delicate skin.
Your target it to get the tape set without wrinkles and you can do this best if you apply the tape to the rim bed.