If not already present, add a stop codon (reverse complement at beginning of 3' primer) after the restriction site (but before the complementary region)
Add 5' restriction site, make sure that complementary sequence is in frame with the coding sequence from tag
If making a fusion with a C-terminal tag:
If not already present add a Kozak ( for eukaryotic expression: GCCACCATGG) or Shine-Dalgarno (for prokaryotic expression) sequence between the 5' restriction site and the complementary sequence (bold is start codon)
Make sure there is no stop codon at 3' end of sequence, add restriction site at 5' end of 3' primer and make sure it is in frame with the coding sequence from the tag