This paper presents ongoing work dedicated to parsing the textual structure of procedural texts. We propose here a model for the intructional structure and criteria to identify its main components: titles, instructions, warnings and prerequisites. The main aim of this project, besides a contribution to text processing, is to be able to answer procedural questions (How-to? questions), where the answer is a well-formed portion of a text, not a small set of words as for factoid questions.