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Depends on what you're up to and what the issue is.
Generally for a a simple idle relearn, of the IAC, all you need to do is this
Start car and give it just a smidgen of throttle and let it run for 10 seconds. Then shut car off, while still holding the throttle, restart car, Idle should be relearned.
But if you've done more to the car and actually need to reset the throttle idle and position use above thread provided by Jamesnns.