Loosely Knit or Purl 2 stitches on to the right hand needle.
Place the tip of the needle in your left hand catch the loop of the back stitch,and carefully pull it over the top of the stitch in front of it, before removing the needle.
This will leave just one stitch on the right hand needle.
Loosely knit or purl another stitch onto the right hand needle
Again use the left hand needle catch the loop of the back stitch and pull it over the top of the first stitch and remove the needle.
Tying off is performed once there is only 1 stitch left on the needle.
Using the needle increase the size of the stitch loop by pulling more yarn into it. Break or cut the yarn using a long tail to allow it to be sewn in.
Using the needle pull the free end of the yarn through the center of the stitch.
Keep manipulating the yarn until all the free end of the yarn has passed through the center of the stitch.
Pull the yarn tight. The loop of the stitch will pull tight locking the yarn in place. The end of the yarn can then be sewn in.