There are two plugs on the lower unit. The very bottom one is the drain plug, and the upper one is the vent plug. Be sure to place a bucket under the unit before you remove any of them to catch the oil.
Now, how I do it is I remove the drain plug first (lower plug). Then I remove the vent plug. This way I don't get oil all over my screwdriver and hands when I remove the drain plug, although oil will start coming out. Once you loosen the vent plug, the oil should come out rather easily (you have now introduced air into the area and gravity will take over). Once it's all drained out, you want to pump oil back into the lower unit from the drain plug (the lower one), not the vent plug. You want to force the oil up to the vent plug. You can either buy the individual tubes (have 3 of them ready) or if you buy it in the gallon, you'll need a pump to do this. I use the individual tubes and just have them all precut and lined up ready to go. You need to wedge the tip of the tubes in the drain plug real tight so the oil doesn't seep out while you're forcing it up into the lower unit. I then squeeze the oil into the unit from the bottom of the tube and roll it up as I go, that way I get all the oil out of the tube. When it's empty, have the next tube ready in the one hand, because when you remove the used one, oil is going to come flowing out freely! Jam that next one in tight and repeat. You'll need to do this until you see oil start to come out the vent plug (top plug). My BF75 takes 2 full tubes and part of the third before I see the oil come out. Once oil starts coming out this plug, quit squeezing oil into the unit and put the vent plug back in the hole. Then, have the drain plug ready to put back in the lower hole once you remove the tube. You need to get it in quick once you remove the tube as oil will start coming out (that darn thing called gravity!). That's about it. My Honda owner's manual recommends you fill it back from the drain hole, not the vent hole, even though it would be easier to put the drain plug back in and fill from the vent hole. I believe doing it the way Honda recommends in the manual ensures the entire cavity gets filled with oil and all air gets out of the lower unit.
I guarantee you'll get some oil on yourself and it's easier if you have somebody there ready to hand you stuff as you need it. Have lots of paper towels on hand just in case. Not hard to do, though.
Jack