Calculation requires imagination and visualization. Imagination comes from ideas, transferring what you've seen elsewhere to your game. Visualization can respond to drills. Practice going over games by setting up the board. Do x number of moves in your head, set the board to the position in your head, see if it matches the game score. Increase the number. Go over a short game and try to set up the final position.
Calculation
I think to many new players worry about calculating ahead. Even top players dont calulate ahead as much as you think.
Make sure your pieces are protected. Make sure if you are going to attack his piece, make sure your count comes out ahead or at least even.
When you look into a canidate move. Look to see what his responce is. Look to see if your move has made your defense weak. Or if it is ok.
90% of the time you mostly only have to focus on a move or so ahead. The only time you try to think farther then that. IS when taking a piece or an endgame is forced to move in such a way.
Maybe I am wrong but most top players are not looking exactly 5+ moves ahead they are looking at an idea they want to happen in the future, and the best path to get there. Say the other guy has a knight that is on a square he wants his knight. He will look into ways to get it off, but not really. Move 1 is this 2 is this and so on, just a strategy to get there.
I am curious to know how many moves ahead people are calculating when they play, and how big a part calculation has in there game? I would also like to know if anyone has any tips as far as improving this skill?