Customer Paradigm Senior Magento programmer Alan Barber has just published a comprehensive guide to upgrading your Magento installation.
Basically, there are three steps to any Magento Upgrade:
1. Install a fresh version the Magento file tree (the version you are trying to upgrade to)
2. Run the installer from this file tree on-top of the outdated database (thereby upgrading the database)
3. Move over themes and custom extensions from the old version to the current version of Magento.
Read more about Upgrading Magento. Check back in for more informational articles from Customer Paradigm about Magento programming and search engine marketing.
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