Let’s assume you have already created your Web Application and Site Collection and then your boss comes in and says, let’s enable ‘Anonymous Access’ on the site. That’s not too hard, but it does take a series of steps.

First, go to Central Administration/Application Management/Manage Web Applications. Once you’re there, click on your web application to select it. In the ribbon, click on Authentication Providers. When you first see it, you might think that there’s nothing here, but notice that the word ‘Default’ is a link (and usually set to Windows, out of the box). Just click on ‘Default’. In the next window, in the ‘Anonymous Access’ section, make sure the ‘enable Anonymous Access’ checkbox is checked. Then, click the ‘Save’ button.

Once that’s done, click the ‘Anonymous Policy’ button in the ribbon and set the User Policy to ‘None – No Policy’ and then click ‘Save’

The last thing is to set the site permissions in your actual site. I already have a tutorial on that, so, to finish it all off, go to:
http://allthingsdotnet.net/?p=774