Obtain screwdriver.
Shut down iMac.
Flip iMac over.
Go to town.
Seriously, though - what you need to do depends on what you need to take it apart for. I've replaced the hard drive in mine, and tomorrow will remove the motherboard to send it in for G4 upgrade. I've seen instructions out there for replacing the hard drive, and would be happy to hunt down the link (if it still exists) if that's what you need.
The G4 upgrade kit comes with an instruction booklet as well - but it's pretty much common sense if you're even a little familiar with the different components (hard drive, optical drive, RAM, connectors, etc.).