for example $\Bbb C^\times=\mathrm{Spec}(\Bbb C[x_1,x_2]/(x_1x_2-1))$ we have a $\Bbb R$-basis of $\Bbb C$ given by $1,i$. Write $x_1=y_{1,1}+iy_{1,2}$ and $x_2=y_{2,1}+iy_{2,2}$. Then $0=x_1x_2-1=(y_{1,1}+iy_{1,2})(y_{2,1}+iy_{2,2})-1=(y_{1,1}y_{2,1}-y_{1,2}y_{2,2}-1)+i(y_{1,1}y_{2,2}+y_{1,2}y_{2,1})$
Thus $\mathrm{Res}_{\Bbb C/\Bbb R}(\Bbb C^\times)=\mathrm{Spec}(\Bbb R[y_{1,1},y_{1,2},y_{2,1},y_{2,2}]/(y_{1,1}y_{2,1}-y_{1,2}y_{2,2}-1,y_{1,1}y_{2,2}+y_{1,2}y_{2,1}))$