Press PANZER. A RHINO tank will be spawned. Enter it.(If the police starts chasing you press the "LEAVEMEALONE" cheat). Then press the SEAWAYS cheat. Drop the tank into the sea. You MUST stay in it. Press the COMEFLYWITHME cheat. Start asselerating by pressing the (up) button. Then press the num4 or the num5 button so the turret will turn backwards and start shooting. Continue shooting-no matter what your height-position is. If you follow all the steps correctly, the tank will start flying!