Of course the first thing you will need to do is buy a Zune card.
When you purchase the card double-check the cashier activates it.
Now open up your Zune desktop software and sign in if you arent already.
Go into controls \ Account and under Microsoft Points press Redeem Code.
Now enter the code from the back of the card that you scratch off and hit Next.
The only thing you might want to enter in legitimately is your email address to get a confirmation email.