First, fold the paper from corner to corner, twice. Do this so that there is a "+" sign in the middle.
Fold the top corner to where the folds intersect.
Fold the bottom corner up to the very top edge.
Lay the bottom edge against the middle fold and crease.
Lay the other bottom edge on the middle fold and crease. Flip the whole "heart" over.
Fold down each point on the top, and fold in the two on the sides. Flip over again.
Here is your completed heart. I showed the children in my class once, and they have been folding hearts all week in anticipation of Friday's party. For Valentine's Day. Third grade is the perfect age for getting excited about cards and hearts, chocolate and friendship. May you feel the same kind of joy.
