I'm a little paranoid about the electric heating element being turned on accidentally when the water heater is empty, so I turn it off (and on) at three locations - the outside switch on the heater, the circuit breaker for the water heater, and the inside switch on the control panel. I figure by the time I have turned on the third switch, I would have thought to check to be sure the water supply is on and the water heater bypass is closed.
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