here's my 2 cents,
step one - forget about where the board is, make sure you get the sail in the right position - ie the mast into the wind (just like when you beach start). This is of course often easier to say than do.
step two - get right down the end of the mast and pull up and over your head into the wind. when you are down the end of the mast you have alot more leverage than if you try to get it flying at the boom. when you do this make sure you are not vertical in the water ie lie on your back and kick/ swim like a mad dutchman into the wind with one hand on the mast(whilst taking a deep breath too). this gives you way more bouyancy, and therefore resistance against the weight of the sail in the water. this will start to get the sail 'flying' at which time you can make your way down to the boom (you can push the clue end of the sail up as you move down to free it from the water). once it is flying you are pretty much there.
step three - manouvre the board using the sail. just like a beach start you can manouvre the board using the wind and your body weight - I often use my legs to kick it round and pull it in - sometimes its easier to grab the board with one hand while the other is hanging onto the mast... do what ever you can to get it in the right direction.
step four - empty your sinuses. these usually get full when attempting steps 1-3.

hope this helps...

jans.