Today, a wide variety of IoT applications and services have appeared and one of them is the Smart Home. The objective of this article is to present basic electrical wiring using Arduino UNO board and ESP8266, writing in C programming Language in Arduino software Integrated Development Environment (IDE) to develop and build a prototype Smart Home Lighting System that displays the lighting of two fluorescent lamps when the switch button was turned on by the user from ESP8266 Web Server. The system installation has a real-time synchronization that is necessary and safe for immersive IoT applications.