This cam be a very challenging, but in the end, rewarding, process. The first thing you should do is sit down and write out all the little details of how you picture your restaurant to be. What made you want to start it in the first place? What kind of food do you see yourself serving? Writing all this out will give you some perspective on what direction you want to take this restaurant. The next step is to research the regulatory requirements, in both your city and state. You also need to find an ideal location; the demographic locaton is extemely important in how successful you will be with your restaurant. The next step is to plan your menu down to the last condiment, because you will need to know exactly what equipment you will need. The next thing, of course, is to find the funds to get this whole thing going! You should now write a detailed business plan/outline that you will show to potential companies. You will also need to figure out the design of your dining room and back of the house. You will also need to develop an accounting and bookeeping system. The last thing to do is to hire some help and pass some food safety inspections and you will be ready to open your doors to hungry guests!