Start with the concept. Whether planning a menu, searching out funding, or looking for the perfect location, determining the character and feel of your restaurant will be vital in every decision thereafter. Once you know what themes and design concepts you want to utilize, you can start calculating the costs of opening, searching out closeouts from other businesses wherever you can. Be sure to keep a good eye out for good locations, too. Foot traffic, visibility, and ease of entry and egress can make or break you. Then you can begin looking for the all-important funding that separates the dream from the reality. From there, it's menu planning, hiring, and opening night!