Active listening involves listening to words and nonverbal messages a speaker is using. The foundation of active listening is a sincere interest in a person speaking.

The checklist of what not to do during active listening:

Do not interrupt other’s speech
Do not anticipate what will be said
Do not finish a speaker's sentences
Do not judge, just observe what is being said and how it is being said

I recommend the following instructions if you want to master active listening:

Create eye contact with a speaker and look at them with empathy and a smile. People relax when you smile at them
Observe the way a person speaks. Namely intonation, tone of voice, speech speed, loudness, etc. YOu can learn more about it in the book Get Rid of your Accent Part Two, Advance Level, and the apps Fluent English Speech and 4Ps, Power, Pitch, Pace, Pause
Listen to the feelings and emotions behind words and voice, and respond to them appropriately
Imagine that you are a psychotherapist who is talking to a patient and that you are paid for listening
Allow a pause after what was said and connect with what was said
Motivate yourself for active listening by knowing that a person who os listening is in a more powerful position than the one who speaks

Accent reduction blog