You could practise with either a guy or a dildo, but make sure the dildo isn't too hard and has a bit of flexibility. If you're really worried about the gag reflex make sure that you practise on an empty stomach! Alternatively there are sprays and lozenges that will numb your throat, but that's a cheaters' way of doing it!
Obviously the length and thickness of the cock or dildo will have an impact on how well you can deep throat. If it's long, that's usually ok, if it's thick but average sized, that's cool too. But when it's extra long and extra thick - that can be a challenge simply because your throat may not extend that wide. It also presents breathing challenges so make sure that you are always in charge and can take a breath when needed.
Step one - make sure you are relaxed
Step two - ensure your man has an erection!
Step three - lubrication, you'll need alot of lube for it to slide down. My preference is saliva, I don't like the taste of alot of lubes and you get the added advantage of going all porno with lots of spit, etc
Step four - positioning: one of the easiest ways for a first timer is to lie on your back with your head hanging a little off the bed. This way there's a straight line from your mouth down your throat.
Step five - initial entering: relax, go slowly, make sure there's enough lubrication and for your first time ensure that you are in control of any thrusting.
Step six - that pesky gag reflex: relax your throat and swallow. Not only does swallowing help to push the cock further down your throat it also adds sensation as the muscles of the throat clench and release.
Step seven - let it slide out of your mouth a little and repeat...
Each time you swallow it down it should get easier and go a little further. Make sure you are relaxed and breathing.
When you get really good, try licking their balls!
As for swallowing, if their cock is deep enough down your throat it's not really an issue, 'cos it just goes straight down. If you want to taste it and they will be cumming in your mouth instead of your throat then I highly recommend making sure that the cock in question doesn't smoke, drink too much alcohol or eat too much junk food - it tastes revolting. Lots of fresh fruit, water and fruit juice - yum! Try the pineapple juice or the cinnamon, they do work, but if he has a healthy diet it'll do the same job.
I hope that helps!