If you have the below type of refractometer, there should be a calibration screw just behind the prism. In this photo the screw is underneath the little, round, black cap behind the prism. To calibrate, make sure the refractometer's prism and cover glass/plastic are clean. Get a small screwdriver that fits the calibration screw head. Put a few drops of distilled water on the prism and close the cover glass. Leave it for a couple minutes for the liquid and prism temperature to come to equilibrium. Look through the eyepiece. Using the screwdriver, adjust the calibration screw until the indicator line is exactly on zero on the measurement scale. Clean the refractometer. I've seen a couple refractometers that have an adjustment wheel instead of the cap covering the screw.
Ideally, you should calibrate using the same light you will use to take readings while brewing. Technically, I think you need to use sunlight, but a knowledgeable friend of mine said that using the same light will give you a consistent scale, and the difference will be miniscule.
If you have a digital refractometer, I can't help you
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