Details of the "low tide method" of tank moving?

[Robw]

I once helped move a 90 with the sand and live rock in it. We had to move it up a flight of stairs with a 90 degree turn it. That was a pain in the back! Took 4 guys to move it. This was before I knew anything about salt water tanks (actually it was that tank that got me hooked) and would never move a tank with the rock or sand in it again.