We start by preparing two lists: categories and values. Categories are labels like 'A', 'B', 'C'. Values are numbers like 5, 3, 7. Then we call plt.barh(categories, values) which draws horizontal bars for each category with length equal to its value. Finally, plt.show() displays the chart window. The variables categories and values hold the data throughout. It's important that categories come first and values second in plt.barh. If their lengths differ, matplotlib will raise an error. The plot only appears after plt.show() is called. This method is great for visualizing data horizontally, making category comparison easy.