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How To : Download and Install iOS 5 IPSW

Guide:

STEP 1: Install iTunes 10.5 beta from direct link here. [Mac – Windows 32 bit – Windows 64 bit]

STEP 2: Now you need to download the right firmware file for your iOS device:

STEP 3: Now open iTunes that you downloaded above and restore using your firmware.

(Thanks Brian Sweet for uploading the files)