basically you need to pre-fill the racking hose with liquid to create the siphon.
its messy as one end has to go in the beer, the other is held shut and put into the destination vessel, then you release the end and it pulls the siphon through.
sanitiary water works well cuz it can mix in the beer and not really dilute or alter the flavor, nor infect it.
But, I use an auto-siphon.