Listening to someone is easy.

Repeat what they are saying to tell them you understand. Ask it back as a question to focus on one area, or paraphrase their words to expand upon or encourage a similar idea. People like that.

Try to keep what they are saying in a positive regard even if you disagree or it’s a heavy topic. You’ll have plenty of time to have your say when it’s your turn to speak.

In a simple way, having a conversation with a good listener is like

IF x
THEN x + y
ELSE x + z – y