High Level steps for upgrading Drupal

Drupal upgrade

These instructions are based on UPGRADE.txt that can be found by downloading the current version.

Put site into maintenance mode:
Configuration => Administration => (development) => Maintenance Mode ("Put site into maintenance mode" and apply).

Make a note of existing permissions:
ls -latrh /var/www/html

Back up the SQL Database:
mysqldump --all-databases -u root -p > ~/mySQL-backup-$(date +%F-%H-%M).sql
Confirm:
ls -latrh ~/mySQL-backup-*

Backup the existing site:
cp -R /var/www/html/ ~/Backup$(date +%F-%H-%M)/

Get the latest version (e.g. 7.23 below)
wget http://ftp.drupal.org/files/projects/drupal-7.23.tar.gz
tar -xzvf drupal-7.23.tar.gz

Remove the old files:
rm -rf /var/www/html/drupal-7.0/ (or whatever version you have)
rm -rf /var/www/html/includes/
rm -rf /var/www/html/misc/
rm -rf /var/www/html/modules/
rm -rf /var/www/html/profiles/
rm -rf /var/www/html/scripts/
rm -rf /var/www/html/themes/

Copy in the new ones:
cp -R ~/drupal-7.23/* /var/www/html

Fix permissions:
cd /var/www/html/
chown -R apache:drupaluser /var/www/html/
service httpd restart

Confirm permissions with what you had before:
ls -latrh /var/www/html

Finally
Run update.php by visiting http://ks.id.au/update.php
Follow the bouncing ball.

Take the site out of maintenance mode.