All calibration instructions I've ever seen on the Apple website for Lithium batteries state that you just need to let it go to sleep.
That was true for Apple's laptops previously, but for the MacBook Pro and the most recent PowerBook models, the calibration instructions specify that the laptop must be left unplugged for at least five hours
after the battery is drained and forced into sleep.
See
Apple's current battery calibration article. (Scroll down towards the bottom for the instructions for the MacBook Pro, MacBook, and some recent PowerBook models.)
The reason this needs to be done, as stated in that article:
The battery actually keeps back a reserve beyond "empty", to maintain the computer in sleep for a period of time. Once the battery is truly exhausted, the computer is forced to shut down.
Previous Apple laptops didn't require this step because they didn't maintain that reserve battery power.