Get 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 of the front layer up
Flip it over and fold the other bottom flap up
Open the folded shape from the bottom
Flatten it into a diamond shape
Fold the bottom corners of the diamond up to the top point
Flip it over and fold the bottom corners up again
Open the shape from the bottom
Flatten it into a smaller diamond shape
Pull the top corners apart to open the boat
Adjust the sides and base to shape the boat