Start with a rectangular sheet of paper
Fold it in half from top to bottom
Unfold it
Fold the top corners down to the center crease
Fold the bottom flap on the front layer upward
Flip the paper over
Fold the bottom flap on the other side upward
Open the bottom into a diamond shape
Fold the lower corners of the diamond upward on both sides
Open the bottom again into a smaller diamond
Pull the two top points apart gently
Flatten the paper into a boat shape
Adjust the sides and bottom to stand the boat upright