The most recent study of constructing Lewis structures was presented by Curnow . The author described a method to determine formal charges of main group elements without counting the total valence and checking the Lewis structures by formal charge formulas. The procedure is based on the knowledge of the element's position in the periodic table and the number of electrons to form an uncharged molecule. However, relatively complicated formal charge calculation as the first step may lead to the wrong Lewis structure construction from the beginning. Some other methods or rules either describe simple but inadequate procedures or are too complicated and difficult for beginners to understand. To deal with the difficulties students encountered, a simplified method for drawing Lewis structures, resonance forms, and isomers for molecules or ions is introduced. To expand the use of this method, the adjusted procedures to deal with the odd-electron molecules are also proposed herein. Thinking about a molecule and its Lewis structure, let's assume that D and F are lone pair electrons around atoms A and B, while C is the number of bonding electrons. D + C + F is the total number of valence electrons in a molecule; D +C and F + C are both the numbers of electrons needed to complete the octet (duet for hydrogen) for each atom. Thus, the difference between the total electrons needed for the octet and the total valence electrons indicates the number of bonding electrons. As two bonding electrons form one chemical bond, the number of bonds formed by every two electrons can be determined.