we used to do it all the time until I finally bought the cryo pump..
If you are buying nitrous+ or other adulterated nitrous (and that is the non-prescription type) you will need to build a stand as most are without down tubes (a tube that runs from the valve to the bottom of the tank) so the bottle will need inverted so that it discharges liquid when the valve is open. Check with the supplier to see what kind of bottle they are sending..
An accurate scale is also nice to have so you know where you are at on the fill.
Accidents: liquid nitrous will instantly freeze skin.. it will cause injury right now... so gloves are a good idea when dealing with refilling tanks..
Eye protection is MANDATORY... one slip and your life will change forever..
Before the cryo pump, we would either chill the bottles or evacuate them (AC vacuum pumps work fantastic)
Regardless please be careful, the burn you get from liquid nitrous is not pretty.... (and before someone has a cow, it is a freeze burn)