Step 1: The frog base
Make the preliminary base. If you don't know what this is, chances are you are a n00b. I'll still do a walkthrough, though. Fold your paper across horizontally and vertically, then flip it over and make creases for the diagonals. Flip this back over and fold it squarely in half, and fold one of the top corners to the center. Repeat this function in the back. Take the longest corners and squish them against each other, flattening themselves and making a diamond.
Step 2: Complete the base
Fold the shortest edges (Located at the bottom of the paper) in to the center crease, then fold down the top corner to the bottom corner. Unfold this and perform a petal fold. Reach in the flap and pull it up as far as it will go, to do this technique. Repeat all this on the other three sides (This is why it's annoying!).