Take a sheet of A4 (or letter) size paper, fold in half downward.
Fold in half sideways to make a crease and unfold.
Fold the upper corners to meet the center line.
Fold the upper layer of the bottom part upward.
Fold the corners backward.
Fold the bottom part backward.
Fold the corners forward.
Fold the item to the left to make a square.
Fold the upper layer of the left bottom corner upward.
Fold the left bottom corner backward.
Fold to the right to make a square.
Pull the corners sideways to shape the boat.
The boat is complete!