All tiles are mixed face down and stacked into four walls. Dice identify where the wall is opened, then players draw in order.
East begins with 14 tiles and discards first; everyone else begins with 13. Flowers do not stay in the hand—expose each one and draw a replacement.
Choose seats
Assign the four winds; East is the dealer.
Build walls
Shuffle and stack all tiles face down.
Draw hands
Take starting tiles and replace Flowers.