Restoration Shaman: Basics

Stats
These are your stat goals for starting raiding
1) ~2k in spirit
2) 916 haste (this is a bare min value, do not go below)
3) Trinket with a spirit proc, (pref Tear) and the epic badge trinket. (this is your first VP purchase)
4) Stack either mastery or crit. In most cases crit performs better (water shield proc, better healing surge etc), in encounters which 50% of the time the targets are badly injured, go for mastery, e.g. raid in progression.

Haste Rating Needed for GCD softcap: 5491 (4958)
Format: Wrath of Air haste buff included (Additional Warlock's 3% haste buff)

Haste Rating Values Needed for Extra Hot Ticks:
Riptide(no glyph)
1 extra tick: 610 - (220)
2 extra tick: 3051 - (2589)
3 extra tick: 5418 - (4958)

Riptide (glyphed)
1 extra tick: 262 - (0)
2 extra tick: 2005 - (1573)
3 extra tick: 3748 - (3266)
4 extra tick: 5418 - (4958)

Healing Rain
1 extra tick: 610 - (220)
2 extra tick: 3051 - (2589)
3 extra tick: 5418 - (4958)

Earth Living Weapon
1 extra tick: 916 - (516)
2 extra tick: 3966 - (3478)
3 extra tick: 7016 - (6438)

This means we have a few basic cap points that we should try and hit. And it ties nicely in with how Riptide glyphed syncs nicely with our GCD cap for end Tier content.
916 - (516) for everything getting an extra tick
3051 - (2589) for HR and Riptide
3966 - (3478) for ELW and Riptide Glyphed
5418 - (4958) for last tier content.

Credit to Jynus-Blade's Edge


Gems

Red Socket	Brilliant Inferno Ruby	40 Int
Yellow Socket	Artful Ember Topaz	20 Int /20 Mastery
	Potent Ember Topaz	20 Int / 20 Crit
	Reckless Ember Topaz	20 Int / 20 Haste
Blue Socket	Purified Demonseye	20 Int / 20 Spirit

Enchants

Helm	Arcanum of Hyjal (Hyjal - Revered)
Shoulders	Greater Inscription of the Charged Loadstone (Therazane - Exalted)
Cloak	Greater Intellect
Chest	Peerless Stats
Bracers	Haste or Crit
Gloves	Haste
Waist	Ebonsteel Belt Buckle (Blacksmith)
Leggings	Powerful Ghostly Spellthread (Tailor)
Boots	Haste
Shield/Offhand	Superior Intellect
Weapon	Power Torrent (or Heartsong)

Healing Surge vs. Greater Healing Wave
- Use healing surge instead of greater healing wave when Tidal Wave (after casting Riptide) is up.
- The higher crit stats one has, the better healing surge will perform.

Credit to Cyfir from Elitist Jerks