I found a very nice article: http://www.macobserver.com/tmo/article/step_by_step_mac_pro_processor_upgrade
It's very secure to replace CPU A then check if all is ok and then proceed to CPU B. In worst scenario you will just boot with single CPU.
It's very secure to replace CPU A then check if all is ok and then proceed to CPU B. In worst scenario you will just boot with single CPU.