Measure the width of the ceiling at each end of the room. Be precise; measure from the exact edges of the ceiling. Divide each measurement by two to determine the midpoint. For example, if the ceiling width is measured as 12 feet 8 inches, the midpoint is at 6 feet 4 inches -- 12 feet 8 inches divided by 2 equals 6 feet 4 inches.
Mark the midpoint on the ceiling at both ends of the room. Check that you have marked the position correctly by measuring to it from both sides of the room. If the mark is positioned correctly it will be equidistant from both ceiling edges.
Tap a panel pin or larger nail into the ceiling at each halfway mark. Tie a chalk line to one pin, stretch it taut across the ceiling and attach it to the other pin. Stand in the middle of the room, reach up and grip the chalk line. Pull it down vertically for a few inches and then allow it to snap back into position. The chalk dust will mark a line between the two points. The result is a straight line along which the tongue and groove ceiling can be constructed.