(a) First, put the tea into a teapot. Second , put some water into it. (b) Finally / Last, add some ice cubes and slices of lemon to the tea.
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Vincent Teo(a) First / Firstly, put the tea into a teapot. Second /Secondly, put some water in it.Firstly and secondly are also correct but are mostly used in educated British English only.