First, my husband cut some pieces of PVC pipe to about 3" long, then sliced off a piece to make an angle on one end. The lighter is there to provide a scale for size/length.
Then he drilled a hole about an inch into a Birch tree. He held the notched part facing upward and pounded it into the tree. The sap started flowing out the tube right away. He pounded a nail into the tree above the tap and hung a bucket on it.