Depends on the size and OG of the batch! MrMalty's yeast calculator is the best tool for that - Mrmalty.com!
I use 10gm of Xtra Lite DME per 100ml of water for a ~1.040 wort. I generally use a 1500ml starter (150gm of DME to 1500ml water).
Boil water (remove from heat when adding DME to prevent boilovers) add DME. Gently bring back to boil. Boil for 8-10 minutes. Cool to temp that the starter will be sitting at.
Sanitize outside of yeast pack, cut a corner off with sanitized scissors, pour into wort that has been added to flask. Start a gentle whirlpool, just enough to circulate the yeast! Cover with sanitized foil and pitch in 12-18 hours (high krausen) or wait a few days, cool, then decant and pitch!
I break the nutrient pack on wyeast packs and I also add yeast nutrient to the starter (just a pinch)