2. Find some tape, duct tape will work the best.
3. Destructure the box and lay it flat.
4. Fold the flattened box in half, hamburger style.
5. Fold the closed end of the folded box from the corner to the middle. Tape it down
6. Flip box over, repeat step 5.
7. Fold one side of the open end upwards.
8. Flip box over, repeat step 7.
9. Fold the flaps back over so that you can see the top triangle of the boat from both sides.
10. Fold the leftover box flaps over so that a triangle is formed. Tape those flaps down.
11. Open out from the middle and flatten the opposite way, this may take some serious ass-kicking of the boat, but make it work so that it is in a diamond shape.
12. Fold the bottom point of one side up to meet the top point, once again, you'll have to show the box who is boss. Tape it down.
13. Flip box over, repeat step 12.
14. Open box out from the middle, flatten it out if you can, otherwise just beat the crap out of the open end until it looks like a boat, use more tape for added flavor, decorate, name your boat, have a mexican sombrero-boat party, send your dog sailing, etc.
(We gave these three homeless guys five dollars and a pack of smokes so they would be in this picture)