As with all these designs, try to start with a relatively clean, crisp bill. It will make it much easier. All folds should be sharply creased. It helps to go over the fold with a fingernail on a flat, hard surface. Start by folding the bill precisely in half lengthwise. (I prefer to fold in toward the front of the bill. Fold the bill one quarter of the way in from each side lengthwise. Turn the bill over. Turn the bill over again. Fold a little less than one third of the bill lengthwise from the opposite end as shown. Now you will fold inward in the same direction, tucking the previous fold under the "collar" created in step 4. Gently unfold the previous two folds, keeping the creases. (This step is hard to describe, but it is actually fairly easy.) (This is a close-up of what the fold should look like when complete.) (This is what it should look like after both sides are complete.) When you re-tuck the fold you've been working on back under the collar, you're done!