Including the steps before the underlined:I didn't understand the underlined.
1. Hook up your regs, open the tank and make sure the hoses are full of gas.
2. Turn off your tank.
3. Breathe until you've depleted the gas, counting the number of breaths.
You now know how many breaths it takes to deplete the available gas if your tank has been turned off without your knowledge or if you've forgotten to turn it on. In this case it was three breaths.
4. Before each dive (during buddy checks), breathe from all of your regs (usually two for rec divers, three if they have a pony, may be more for tech divers).
5. If you can breathe your three breaths from each reg without running out of gas, all of the tanks have been opened.
This avoids a situation where your SPG reads full and a single breath doesn't indicate any issues because the hoses/first stage are loaded with gas but the tank was switched off by an absentminded DM, or you've simply forgotten about a deco bottle.