Simple. You just have to get close to an APC / Tank etc. Fly in as fast as you can, while maintaining as much cover as you can get. Get within a few meters of it. Make sure your rockets are ready to fire. Now, fly sideways as you fire at the tank, circling around the tank as you keep your nose pointed at it. The idea is to spin around the tank with your nose pointed at it, faster than he can turn his turret to fire at you. Doing this, you can punch hard at him with 80mm rockets (at least, that is my preferred weapon for this maneuver ).
Of course, the best time to do this maneuver is when the tank is distracted by other tanks / aircraft, and doesn't see you coming.