Didn't really know much about the author or the book but probably saw it somewhere as a recommended reading and it sounded interesting. The title may seem "simple" (making your bed) but the author expands upon why the seemingly simple nuggets of wisdom he shares are important tidbits to guiding life.
Best way to describe this based on books I've read was that this reminded me of 'Very Good Lives' by J.K. Rowling (her commencement speech to Harvard) and An Astronaut's Guide to Life on Earth by Colonel Chris Hadfield. This book is an expansion of McRaven's speech to the University of Texas's commencement and like Hadfield's book it integrate's the author's life and and career in the Navy. How these guiding principles helped in his professional life (and some personal) and why they can help a young person going forward in life.
It was okay. I've never cared for books by military people or military history so I found I could really only skim this. I couldn't relate to a lot of what he said (clearly demonstrating I'd never survive in the Navy or any other branch...) and at best it just seemed at times a bit simplistic, perhaps occasionally too "obvious". Accepting failure, learn how to overcome adversity, stand up to bullying, etc. Nothing earth-shattering or framed in such a way that really made me rethink anything.
That said: I think some of these approaches just aren't for me. Rowling's words resonated with me a lot more but I'm probably more similar to her than to McRaven. I think for the right person (someone considering military service or grew up with as an Army brat, etc.) might like this a lot more. Or maybe if you liked his speech and want to keep a physical copy that expands more on what he said.
Bottom line it might make a great gift for the right high school or college graduate (I've read younger people like it too but I suppose that would depend on the person) but I was glad I borrowed this book from the library instead.