Step 1: Find valence e- for all atoms. Add them together.

C:4x2=8
H:1x6=6
O:6

Total=20

Step2: Find octet e- for each atom and add them together.

C:8x2=16
H:2x6=12
O:8

Total=36

Step3: Subtract step 1 total from step 2.  Gives you bonding e-.

36-20=16e-

Step 4: Find number of bonds by diving the number in step 3 by 2(because each bond is made of 2 e-)

16e-/2= 8 bond pairs

Step 5: Find the number of nonbonding (lone pairs) e-. Subtract step 3 number from step 1.

20-16= 4e-=2 lone pairs

Use information from step 4 and 5 to draw the lewis structure.

Lewis dot structure of C₂H₅OH

Alternatively a dot method can be used to draw the lewis structure.
Calculate the total valence electrons in the molecule.
C:4x2=8
H:1x6=6
O:6

Total=20 i.e . 10 pairs