You need to put in your normal amount of water as if it was another type of pill, heat until just boiling, add about 30cc's of cold water and start to reheat until the gel turns white and forms a precipitate on the liquid. Then just stick a cotton in and suck up the liquid. Wait for it to cool and voila. I know this is not the safest thing in the world at all but it is always how I prepared extended release morphine and it has always worked quite well.
Edit: 15-30cc's is actually probably the best. Whatever you think looks good. Probably closer to 15 actually.