Start with an 8 ½" X 11" sheet of paper.

Fold the paper in half along its length.	Unfold the paper, and fold the top corners in so they meet in the center, like this.
Turn the paper over, and fold the top down, like this.	Fold the top corners in again so they meet in the center, like this.
Turn the paper over again, and fold it in half upward, along the first crease you made.	Fold the whole thing in half along the center, like this. Place a small piece of tape at the bottom to hold down the flaps.
Put a paperclip on the bottom, in front of the tape. You're ready to fly!