It is strongly recommended that you read this document in its entirety before starting.
The calibration procedure consists of presenting a fairly large target (about A2-size) to the camera at several known distances between 500mm and 2.5 metres. You can do this by fixing the camera and moving the target, as described below. Similarly, the target can be fixed, e.g. on a door, and the camera moved to the known distances.
The setup should take 15-60 minutes according to your chosen method and what you have at hand.
Make sure these marks are aligned to a straight line on the floor away from the zero mark (it's helpful to do this on parquet flooring). Notice the arrow-heads drawn with a thick felt-tip, to make them easier to see in the camera view.
Get a flat, rigid piece of wood or plastic, about 750x500mm (width about 1.7 times the height).
The exact dimensions are unimportant; the width and height are parameters for the calibration. What is really important is that geometry is accurate: perfect right-angles, etc.
Such the middle target's centre is approximately at the height of the camera:
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