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Always treat a gun as though it were loaded, even if you know it isn't. This will usually be on the right side of the gun, where the barrel meets the stock. Unlike a pump-action shotgun, a break action has no magazine tube to load several shells at a time into. Instead, the gun breaks open to allow you to load a shell directly into the chamber of your barrel (or barrels). This means your gun needs to be reloaded after every shot, or every two shots if you have a double-barreled shotgun. Be careful: these may be hot if the gun was recently fired. Try not to let your hand touch the metal of the barrel. The business-end of the shell should slide into the barrel. Your gun is now loaded and ready to fire.
Make sure the safety is on and the gun pointed away from you in a safe direction. Find and engage the barrel breach lever, latch or button. Open the break-action and lower the barrel away from the body of the shotgun. Remove and discard any spent casings. Replace each used casing with a fresh shell. Bring the barrel back up and close the break until you hear and feel it click.