how do I prepare my MAC for resale using the High Sierra operating system?

Follow these instructions: What to do before you sell, give away, or trade in your Mac - Apple Support

What to do before you sell, give away, or trade in your Mac

That or the Scorch Earth method

To perform this action will require booting from a Bootable Installer. 

This will have to be performed from a Qualifying Computer to run the version of macOS to be made on the Bootable Installer. Example : Bootable Installer of High Sierra would have to be done on a computer that Qualifies to run High Sierra .

Note: If the computer being used to perform the above does Not Qualify to run High Sierra - this computer can not be used to perform this function.

Once that is done read on for preparing the Destination computer  >> Only works on Intel Based Apple Computers.

Extra Special Notation regarding the Touch ID equipped Apple Computer.

About Startup Security Utility and Must Enable from Recovery Mode the ability to boot from External Drive Before Attempting 

1 - Shutdown computer and disconnect all external drive Except the newly created Bootable Installer.

2- Restart and immediately hold the OPTION key until the Startup Manager appears and choose the USB Drive. 

3 - It will present options >> Disk Utilities >> View >> View ALL attached Drives. 

4 - Choose the Upper Most Drive ( not the volumes indented and list below ).

5 - Formatting for macOS 10.13 High Sierra and below requires HFS Journaled with the GUID Partition Map

6 - Once that is done >> backup out of Disk Utilities and choose install macOS. 

7 - Follow the prompts and it may automatically reboot several time. 

8 - Upon a final reboot - Setup Assist will present with the newer version of macOS.

Using the "Related Article," start with Step # 2.