Here are the steps to replace a dryer belt:

1. Unplug the dryer and move it away from the wall.
2. Remove the lint screen out of the housing in the top panel of the dryer.
3. Remove the front panel.
4. Remove the old dryer belt.
5. Position the new drive belt on the dryer drum.
6. Lift the front of the drum to access the drive motor and idler pulley.
7. Thread the drive belt through the idler pulley.
8. Push the idler pulley to the right and loop the drive belt over the motor pulley.
9. Reinstall the front panel.
10. Reassemble and reconnect the dryer.
11. Test it out!

Here is a link to a more detailed tutorial from Sears Parts Direct and another one from AppliancePartsPros Blog that you might find useful.