Interpreting Lewis Structures

Lewis structures are used to represent the distribution of the valence electrons for covalently bonded molecules or ions. The electrons at a particular atom may be all bonding or a mixture of bonding and nonbonding.
 
In the Lewis structure for H2O, the electrons at H are all bonding.
The electrons at O are a mixture of bonding and nonbonding.

Drawing Lewis structures involves
firstly, counting the total number of valence electrons available.
secondly, using as many electrons as required to join atoms by single bonds.
thirdly, distributing remaining electrons as nonbonding electron pairs.
 
This involves counting the number of electrons already at (around) an atom to determine if it can accommodate additional electron pairs. 

The number of electrons at an atom in a Lewis structure is the number of bonding electrons plus the number of nonbonding electrons.  The number of bonding electrons includes those shared with other atoms.
The number of electrons at H in the Lewis structure for H2O is 2. 
This is the maximum number for hydrogen.
The number of electrons at O in the Lewis structure for H2O is 8.

Elements in the second row of the periodic table (C, N, O and F) can have a maximum of 8 electrons around them. Eight electrons are referred to as an octet of electrons.