Well, it is supposed to be as simple as enabling ACC in the BIOS. However there is no guarantee this will unlock anything.
These processors have the additional cores shutdown for a reason. Its possible that even if you are able to unlock a 3rd or forth core, it would lead to system instability and maybe even damage your processor.
I have heard that people who cannot unlock the cores initially have had success by enabling ACC on one core at a time. For example, it may be possible to unlock core 2, but not core 3. That would be the best advice I can give you, try to unlock one core, then the other.