How I do it:
I set up a grid. Across the top I have a size scale. I actually don't use numbers at first. Rather, I use ice cream: taster cup, single scoop, double scoop, sundae, banana split, bucket. I'll come back to why later.
On the left side, I have a list of things. Usually I use household chores and tasks, but you could even use real backlog items. I ask them to pick one that's in the middle for size. If they need prodding, I ask them to average up complexity, effort, unknowns, etc. I put that one under double scoop. Then we go down the list 1-by-1 and ask "is this a bit smaller, a lot smaller, a bit bigger, a lot bigger?" until they are all mapped. Along the way, there will be opportunities to show how complexity, raw effort, and unknowns play into the sizing.
In the end, I write 1, 3, 5, 8, 13, 21 on the ice cream scale and talk about how the numeric scale shouldn't be over-mathed. A single scoop and a double scoop don't give you a sundae. And you would sound dumb to say "ok, it's 4 hours for each scoop, the fudge is worth 2 hours, and a banana adds 4 hours". Don't do these things with the numbers either.
As a final point, Mike Cohn has a wonderful blog on the relationship between points and time - how it's related, but not linked. I often share this with people to read later. https://www.mountaingoatsoftware.com/blog/the-main-benefit-of-story-points