A = {Q, Σ, δ, q_0, F}
Q - set of states

Σ - alphabet

δ - transition function

q_0 - start state

F - finale state

δ(current state, character) = state you would have transitioned to

- Change start state to final state

- Change finale state(s) to start state(s)

- Reverse the transitions

(optional) - create a new state that λ transitions to all the start states