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See here>>>http://www.howtomendit.com/answers.php?id=12707>>>>Place the dryer face down placing a support between the top of the door and the control panel so the door nor the panel supports the weight of the drier. 
Remove the back panel and place to the side, carefull not to stress any of the wiring or connections, leave the drum in position check it correctly located BEFORE fitting the new belt. Fit the new belt arround the drum, (micro groves face the drum smooth side out)using masking tape or sim tape the the belt to the drum in a few locations in the position it will normally run (these are tempory) leaving the spare in a loop near to the motor & jocky pulleys. Hold the jocky pulleys apart with a chock ie. a peice of wood or plastic pipe etc that can be removed easily. hold the loop of belt in one hand and feed it on to the motor pully while holding it in position release the tempory chock from the jocky pullys these will hold the belt in position, remove the masking tape. CHECK THE WIRING AND CONNECTIOS ARE CLEAR OF THE FRAME ESPECIALLY THE ELEMENT CONNECCTIONS AND ALL EARTHS ARE SECURE. Refit the back cover, Good luck