This tugboat was made entirely by my son, who was just six at the time.
It is made of three layers of scrap wood. The bottom two are thin flooring pieces, and the top is a dowel (like the end of a broom).
To make the bottom piece, he first measured the length of the bottom piece and sawed it across. He likes using the junior hacksaw on the wood which is snug in the clamp-on vice at an outdoor table/ workbench his height. Then he measured three inches down and made a dot, and made a dot in the center of one side. He used a ruler to draw a line from each side dot to the center dot. He then sawed these across.
To make the middle piece, he sawed after measuring the length.
The dowel was done the same way.
They are all wood glued together.
This took probably 1-2 hours.