Diagnosis
A failed heating element, thermal fuse, or high-limit thermostat. On electric dryers, these are the usual suspects for a 'no heat' condition.
How to Fix It
Unplug the dryer. Access the heating element compartment (typically at the rear, behind the lower back panel). Visually inspect the coiled heating element for an obvious break or burn mark. Use a multimeter to check for continuity on the element and the cylindrical thermal fuse (it should have continuity). Replace any component that shows an open circuit.
If That Didn't Work
The cycling thermostat (attached to the exhaust duct) might be stuck open. Test it for continuity when cold; it should read zero ohms. If open, replace it.
Heads Up
Always unplug the dryer before testing electrical components. Replacing a blown thermal fuse without fixing the airflow problem will cause it to blow again quickly.