Power off
Level the wings
nose to the horizon
power to hold nose on the horizon

I agree with the sequence, but don't forget that the attitude indictor might
be wrong. In fact, an instrument or vacuum failure is a likely cause of
getting into an unusual attitude in the first place.

The IR PTS used to specify that the unusual attitude recovery be done partial
panel, but this was apparently changed in the last revision. I think that
instrument students should be taught to recover from unusual attitudes without
the attitude indicator - use turn coordinator for bank, and airspeed/VSI for
pitch. Once things are under control, then check the AI and see if it agrees.

On an instrument proficiency check, I like to do unusual attitude recovery
near the end. I cover the attitude indicator while the pilot has his eyes
closed, have him recover, then continue on partial panel and do the partial
panel approach. You can only surprise a pilot once with this, but it can be
effective. If a simulator or ground trainer is available and you can fail
instruments, that's much better.

Barry