There's a shitty article outlining the leaked memo, so I've just included the meat below.
Under Eastman’s alleged plan, Pence would declare that there were competing electors in seven states, which would lead to him throwing out the Electoral College votes in the said states, the memo read, a copy of which was obtained by CNN.
Pence would then declare Trump the winner of the election, with 232 Electoral College votes compared to 222 for Joe Biden.
"At the end, he announces that because of the ongoing disputes in the 7 States, there are no electors that can be deemed validly appointed in those States. That means the total number of 'electors appointed' – the language of the 12th Amendment -- is 454," the third step in the memo read.
"A 'majority of the electors appointed' would therefore be 228. There are at this point 232 votes for Trump, 222 votes for Biden. Pence then gavels President Trump as re-elected."
This is ... so simple. Pence could have done this easily, if he'd had a spine.
That's terrifying.