Terry's idea is how I do it as well - Get horizontal in the water. Hold "tail" of belt in right hand, with end pointing down toward the bottom at the right side of waist. Roll to the right, completely around until you are once again laying horizontal in the water column looking at the bottom. The belt should now be draped over the back of your waist, just make sure it's not on top of your tank or BCD and then buckle it together.
tips:
1) don't rush anything - slow and methodical steps
2) finesse (as Terry mentioned - if it's being forced something is not going right)
3) remaining neutrally bouyant during the exercise really helps (ie don't let go of the belt during the exercise or you wind up very bouyant) So - if you are struggling with your bouyancy, everything becomes more difficult

just relax and watch your bouyancy during the exercise.
For BCD - Here is how I do it, and teach my students.
If you are unsure along the way have your instructor break it down into small steps (trying to do the entire skill can be "overload" and it helps to learn each piece by itself)
I encourage my students to do this neutrally bouyant, though under close supervision - if you are struggling with your bouyancy at this stage, but must do the exercise, then do it on the bottom (or better yet, get your bouyancy nailed down first) ... but nearly everything on scuba is easier if done neutrally bouyant IMHO... especially in open water, so you don't have to fight surge and current.
1) Get horizontal in the water column floating just off the bottom (use the bottom as a reference point, and don't lose control of your bouyancy - it's a priority) you should feel like you are laying face down on a bed ... well a foot or two off the bed/sand in this case
2) remove waist strap/cumberbun (and crotch strap if using one) and replace repeatedly until it's second nature. (if wearing a bungeed backup reg on a necklace remove it first)
3) Lift unit over head and then back into place on your back (not all the way off, just to the top of your head) repeatedly
4) repeat steps 1,2&3 until they are second nature.
5) Step 3 + lift completely over head and place in front of you in the water column (or on the bottom) but DO NOT remove your arms from the straps (they are probably wrapped around the rig at this stage) Replace, and repeat a dozen times or until comfortable and confident.
6)Now go one step further and remove arms from straps (but hold onto the rig and do not let it float away - if it is weight integrated keep it as close to your belly as possible to help in controlling your trim and bouyancy)
7) To replace make sure straps have not drifted out of place, put arms thru the straps just past your elbows (tank valve should be facing toward your feet, with cylinder bottom just in front of your eyes. ie - still looking just like it did when you brought it over your head)
8)wrap your arms around the rig, grasping the tank, lift tank over head and allow it to fall gently onto your back (or if unable to lift the weight simply do a somersault into it ... roll yourself, instead of the rig)
9)calmly and slowly straighten any tangled straps or hoses (don't rush or you just get frustrated ... there's no hurry)
10)refasten waist belt/cumberbun (and crotch strap if used) also replace bungeed backup reg (if using one)
11) if using a long hose perform a modified S-drill to ensure the primary regulator is deployable.
All done
Overall, make sure you are relaxed, methodical and orderly and you will eventually find all of this quite simple

I like to think of it as a puzzle or game ... just don't get frustrated or you have lost already.
Aloha, Tim