Shutting down a water heater for storage?

My wife and I recently moved into a house that has two 50 gallon electric water heaters. They are about two years old. As it is just the two of us, I would like to turn one of them off and see if one heater can meet our needs.
I figure I need to:
- shut off the cold water intake, outflow to the heater that will be shut down - shutoff the crossover valve that connects it to the other heater will will leave in use - drain the unused heater
Anything else I should do?
Thanks....
W
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I would shut off the electric, then after it's cooled, shut off the water lines and leave it full. At least until you decide that it works for you, which I guess it should. After that, still not sure if I would drain it as it going to be nearly impossible to get all the water out anyway and a tank full of water is less likely to rust than one with a little water and lots of air.
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wrote:

If they are hooked up so hot water from one goes into the other one then only turn off the power on the first one and use it to temper incomming water to the second one. Incomming water is colder than your basement.
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turn off power and forget it, use first tank as pass thru tempering tank, so water wouldnt get yuk.......
if you drain the tank the remaing moisture and air will make it leak faster, rust just loves oxygen.
this is one that the simplest solution is likely the best
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