If you have NOT been tubing in Lake Tahoe. Add it to your To-Do list of 2011.
If you don't live near California any lake will do but the main ingredients still apply:
1. tie multiple tubes behind a ski boat
2. let the craziest boat driver take over
3. more people the better, especially if they are new to the family, it's a ritual in our family
4. goggles optional but recommended if you have contacts
5. life-jackets, ESSENTIAL
6. hold on for dear life