Take a rectangular sheet of paper
Fold it in half lengthwise
Fold it in half again, then unfold
Fold the top corners down to the center crease
Fold the bottom flap on one side up over the triangle
Flip it over and fold the other bottom flap up over the triangle
Open the bottom from the center and flatten it into a diamond shape
Fold the bottom points of the diamond upward on both sides
Open the bottom again and flatten it into a smaller diamond
Hold the top points and pull them apart
Flatten the shape into a boat
Adjust the sides and bottom to shape the boat