To determine the internal resistance of a dry cell, set up a circuit with a variable resistor in series with an ammeter and a voltmeter. Measure the open circuit voltage to find the EMF, and then apply a load using the variable resistor to create a current flow. Monitor the voltage drop across the resistor while measuring the current to assess the internal resistance. If the voltage drops significantly, such as to half, the resistance can be equated to the internal resistance of the battery. For rechargeable cells, a smaller voltage drop, around 10%, is recommended to avoid excessive current.