Undo sump plug, go have beer, cup-of-tea, have a chillax, change filter etc... Then do up plug and keep going.
Prolly would skip that step.
Some people swear by it, but it's not necessary if you're using decent oil and changing it regularly. Not all carbon deposits in the engine are the "devil", any deposits for example smoothing out imperfections in the cylinder lining will be removed, which will subtract from engine performance and longevity.