What are you having trouble understanding? The rule (Same = Lingual, Opposite = Buccal) is pretty self-explanatory.
1. Take a radiograph of a tooth with some sort of lesion overlying it on the film.
2. Take another radiograph of the same tooth after repositioning the x-ray head mesially (arbitrarily, it doesn't matter which direction you choose).
3. If the lesion is located mesial to the tooth on the new film (opposite the direction you moved the x-ray head), you know it is positioned lingual to the tooth in reality. If it is located distal (same direction) to the tooth, it is positioned buccally. Reverse the directions if you move the x-ray head distally for the new film.
Make sense?