To perform a KOH test, a healthcare provider collects a sample from the affected area of the patient. This sample is then placed on a glass slide. A few drops of a 10-20% KOH solution are added to the sample, which is then gently heated to expedite the clearing process. After a few minutes, the slide is examined under a microscope for the presence of fungal hyphae or spores, which appear as transparent or slightly refractive structures.