This chapter is written for conversation analysts and is methodological. It discusses, in a step-by-step fashion, how to code practices of action (e.g., particles, gaze orientation) and/or social actions (e.g., inviting, information seeking) for purposes of their statistical association in ways that respect conversation-analytic (CA) principles (e.g., the prioritization of social action, the importance of sequential position, order at all points, the relevance of codes to participants). As such, this chapter focuses on coding as part of engaging in basic CA and advancing its findings, for example as a tool of both discovery and proof (e.g., regarding action formation and sequential implicature). While not its main focus, this chapter should also be useful to analysts seeking to associate interactional variables with demographic, social-psychological, and/or institutional-outcome variables. The chapter’s advice is grounded in case studies of published CA research utilizing coding and statistics (e.g., those of Gail Jefferson, Charles Goodwin, and the present author). These case studies are elaborated by discussions of cautions when creating code categories, inter-rater reliability, the maintenance of a codebook, and the validity of statistical association itself. Both misperceptions and limitations of coding are addressed.