This yacht is an alternate of 31079 Sunshine Surfer Van.
Two minifigs can sit inside the cabin or on the command bridge. The roof of the cabin hinges up, but unfortunately will loose connection often while doing so. In the back is a ladder which can be lowered onto the water. The canopy on the command bridge can be removed easily.
Instructions are for download as PDF. Also available are digital files for LDD, LDraw and Stud.io. I use LDD for building digitally, Stud.io for rendering and MLCad with LPub for making the instructions.