Critical thinking is an ability that students must have today.  In the Industrial Era 4.0 which is marked by competition in all fields, it requires someone to have a critical, creative and innovative attitude.  One effort that can be done is to provide HOTS questions to students.  Therefore, the development of HOTS questions in all subjects including Islamic Religious Education is urgent to do.  The purpose of this study is to provide an overview of the procedure for preparing HOTS questions on Islamic Religious Education.  This type of research is qualitative field research.  The data were obtained from interviews and documentation, then the data were analyzed using descriptive analysis techniques.  The results of the study were five steps taken by the PAI teacher at SMK 17 Seyegan to develop HOTS questions.  The following is a series of procedures for making HOTS questions designed by PAI teachers at SMK 17 Seyegan, namely: 1) Analyzing basic competencies that allow HOTS questions to be designed.  2) Designing Problem lattices.  3) Develop unique, current, and contextual stimuli.  4) Make questions based on the grid that has been made.  5) Design scoring guide.