This document discusses constructing flow nets to analyze seepage in anisotropic soils where permeability varies in horizontal and vertical directions. It provides the procedure for plotting flow nets in anisotropic soils by transforming the horizontal scale based on the ratio of horizontal to vertical permeability. The steps include: 1) adopting vertical and transformed horizontal scales, 2) plotting the cross-section using these scales, 3) drawing the flow net in the transformed plane, and 4) replotting the flow net in the natural scale. An example problem applies these steps to construct the flow net for a sheet pile structure with a given permeability ratio and calculates the equivalent permeability.