These are a the instructions I use whenever cutting something at the Sacramento Hacker Lab.

TL;DR

Launch Corel.
Engauge (twist) the control, water pump, and air pump switches.
At the computer, type ctrl + m. This will load the Morntech plugin. See Morntech Plugin.
Upload image to laser cutter. If this step fails, see Resetting the Laser.
Adjust the Z-axis. See Adjusting the Z-Axis.
Frame and adjust the origin by using their respective buttons.
Check worktime. File > Worktime Preview.
Plug in fan.
Close the lid.
Engauge (twist) the laser switch.
When cutting look for: Excessive smoke, flaring, mechanical errors, anything suspicious.
Disengage (push) the laser switch.
Wait for the smoke to clear.
Remove any foreign debris.
Disengage (push) the control, water pump, and air pump switches.

Adjusting the Z-Axis

Adjust the Z-axis by pressing the Z/U button then selecting the “z-axis move” from the menu, followed by pressing the left or right buttons to raise and lower the cutting tip. The proper height is established by lowering the cutting tip down until there is no airflow from the cutting tip.

Morntech Plugin

Adjust the layers cut order, with the outline shape being the last and any etchings the first.
Cut: 5 mm/sec@55%
Scan: 150-200mm/sec@11%+

Resetting the Laser

From time to time the laser may become disconnected from the host computer. Typically this will be expressed in the form of new files not being able to be loaded to the laser cutter. In the event that this does occur, simply unplug the USB cable from the laser cutter, wait 5 seconds, and plug the USB cable into the laser cutter. The Morntech plugin will need to be restarted, but it should save any changes that were made in the previous session.

Resources

Resources Contains an assortment of laser settings for a cutter of a similar caliber.

Super Simple Example of cutting and sewing leather