Actually, Alice, in 95% of cases of caliper rebuilds, new seals aren't needed as they don't seem to wear out, but are replaced just as a matter of course. (just saying, as they are sometimes hard to obtain)
Mostly, it's just a case of popping the piston out and cleaning every thing up meticulously as Jeff described previously, paying particular attention to the ring groove on the piston, and unless the seals have been visibly chewed out, just refit them in their slot and slip them back in.