To actually restore your content back to your i Phone, i Pod Touch or i Pad when you are running the i OS 5 firmware, simply re-sync your contacts and transfer over your media through i Tunes.
Upgrading To The i OS 5 Firmware Step 1) – The first thing you will need to do is download the official i OS 5 firmware for your i Phone, i Pod Touch or i Pad.
Preparing to update to i OS 5 If you are planning on updating to the official i OS 5 firmware we recommend first backing up your i Phone, i Pod Touch or i Pad through i Tunes.
There are many ways you can go about backing up your i Phone, i Pod Touch or i Pad.
in my country it doesn't work but he easiest way to activate your phone even without sim card is to call an emergency number like 911 or 112 and before you hear any voice press the power button and then on the notification bar area click again on the phone icon and hangup and you will see your home screen and well the rest is the video help search something like " Activating iphone with out sim card" on youtube.