Join Date:Joined: Jan 2011
Developer unlock (for sideloading) just requires the SDK. I'm not going to tell you the "full procedure" of installing the SDK and running the registration tool it contains; if you can't figure that out you proooobably shouldn't be messing with your phone in the first place.\
Sideloading high-privilege apps requires more complex unlocks, which require special MS accounts (OEMs have these) or require hacks. We have such hacks for some of the non-Lumia phones, such as Samsung's Ativ line, but not for the Lumias yet.