Start with a rectangular sheet of paper
Fold it in half lengthwise
Fold it in half again, then open it back up
Fold the top corners down to the center crease
Fold the bottom flap on the front side up over the triangles
Turn the paper over and fold the other bottom flap up
Open the bottom point and flatten it into a diamond shape
Fold the bottom edges of the diamond up on both sides
Open the bottom point again and flatten it into a smaller diamond
Pull the top points apart to open the boat
Adjust the folds to shape the boat