Get a funnel
The first step in funnelling a beer is to obtain a beer funnel. A traditional beer funnel is made of a plastic funnel, with a plastic or PVC (polyvinyl chloride) tube attached to it. Most funnels come with a clamp at the joint where the funnel piece is connected to the plastic tube. If your funnel does not have one, make sure you bend the tube when pouring the liquor in. This will keep the liquor from flowing out of the funnel tube as you pour it in.
Pour the beer into the funnel
After having set up the apparatus properly, start pouring the liquor slowly and evenly into the cone of the funnel, just like you would pour the beer into a glass. Pouring the beer slowly into the funnel will prevent foam formation in the funnel. After having poured in all the beer, allow it to settle in the funnel, so that there is no foam remaining at the top of the beer.
Release the valve
After the beer has settled completely, hold the funnel tube in such a way that the exit hole of the tube is facing upwards, i.e. vertically. Now, release the valve and let the liquor slowly flow into the tube attached to the funnel, once again making sure that there is no foam in the funnel. After the beer has entered the tube, plug the exit hole of the tube and get ready for funnelling.
Funnel the beer
To funnel, get down on one knee and raise the funnel as high as possible, at least a couple of feet above your head. Open the exit hole of the funnel tube and let the liquor flow into your mouth (do not suck the tube - rather, allow the beer to flow smoothly into your mouth, through your throat, and into your stomach).