Book excerpt: This charming illustrated gift book encourages us to live happily on simpler terms. We are reminded to ''float'' and ''make a splash,'' to ''ebb and flow'' and ''run with waves'' or ''laugh like a gull''; to ''sugar yourself with sand,'' to ''walk tender'' and to ''thank.'' This book by author/illustrator Sandy Gingras is the first of seven in her very popular and uniquely inspirational ''How To Live'' series.