Bear away to allow the crew to go into the boat. To control the spinnaker, the crew stands on the sheet or passes it to the helm. Take up the slack in the retrieval line to depower the spinnaker, then uncleat the halyard. If there is a separate pole outhaul, uncleat this too.
Pull as quickly as possible to prevent the spinnaker going in the water. The helm will need to steer carefully to keep the boat balanced; the trick is to steer to keep the hull directly under the mast.
On some boats, complete the drop by transferring from the retrieval line to the sail to pull it fully into the boat. Tidy up the sheets and recleat the halyard.