[iBook] How to restore to "new, out of the box" state?

[gooddog at interlync.com]

On the subject of my iBook going to the 14 year old for Christmas, I  
have lost my instructions for restoring the iBook back to how it  
arrived. The idea was to put it back to the way it was so that when  
the boy opens it, turns it on, he will be seeing it as if it were  
new, with the welcome screen, and the set-up.

Can anyone point me to these directions? I have a memory of starting  
up from the cd, doing a erase and install, and then there was another  
step that enabled this "new, outofthebox" piece, but I'm a blank.

Thanks for your help, and "happy holidays".

Kind regards,

Mark