Fold the bill towards the reverse through the left pupil of the portrait. This is a mountain fold for all you origami people. line up the upper edge of the bill to ensure a perpendicular crease. use your finger nail to make a good crease. Straighten out the fold.
Step 2: Second fold
Repeat step 1 for the second pupil
Step 3: Last fold
Bring both creases together and make the fold in between them. This is a valley fold. This creates an M shape in the bill
Step 4: Now make the queen (or Andy) happy
pull the left and right edges of the bill slightly out, to spread the folds out a bit. Be careful not to pull so far that the folds you make straighten out. Once you have M shaped fold spread out, turn the bill and the portrait now smiles or frowns depending on the angle you're holding it at.