It used to be taken on the side like if the opposition hit the ball over their back-line. Now it is taken at the top of the 25 yard line. Makes it easier to attack, and it keeps the ball in play longer.
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When it is taken: a long corner is awarded if a defender was the last player to play the ball before it wholly crossed the backline (but not the goalline) and did not play it so deliberately. This includes a goalkeeper who played the ball over the backline as part of a goalsaving action. How it is taken: the ball is placed 5 metres from the backline on the sideline nearest where the ball went out. All rules for a free hit apply (opponents must be 5 metres from the ball, ball must travel 1 metre before being played by a teammate, ball cannot be played twice - this does not include the new autopass rule).
In soccer, the procedure for a corner kick is explained in Law 17 of the IFAB's Laws of the Game, the rules the world plays by. The exact text of the Law can be found on the FIFA website.
A corner kick is awarded when the whole of the ball travels completely across the goal line (which runs the whole width of the field, including the mouth of the goal, to both corners), but is not a scored goal (for whatever reason), and was last touched be a member of the team defending that goal. A corner kick is taken by a member of the attacking team, who will place the ball within or touching the corner arc. The defenders must be positioned at least 10 yards (about 9.15 meters) from the outer edge of the arc (11 yards from the flag), unless the kicker chooses to ignore this and put the ball into play quickly. A goal can be scored directly from a corner kick, but not against the kicker's team. The ball is in play the moment it is touched and moves, even if it moves only slightly or goes right out of play.The kicker may not touch the ball again until it has touched any other player, or has gone out of play.