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Logan,
The ISO of the flat lights and flat darks should be the lowest your system is natively capable of operating at. I believe in the Nikon's this is ISO-200.
If you're using a refractor, drape the shirt over the front, and, simply point the scope at a laptop screen set to white in Photoshop in a full screen document.
Ignore ADU counts, blah, blah, blah. All you want is even illumination across the frame -- keep checking your histogram, and ensure it peaks somewhere between 1/3rd to 2/3rds of the way across the X-axis.
Take enough to give you an SNR of 4-5 (16-25). Then, put the cover on the scope, cover your viewfinder on the camera, and, take an equivalent bunch of flat dark frames at the same ISO and exposure duration.
That's all there is to it.
H
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