To complete the square for the polynomial equation \( x^2 - x - 3 = 0 \), Bao Yu's first step should be:
Isolating the constant, –3.
This means she would first move the constant \(-3\) to the other side of the equation. The equation would then look like this:
\[ x^2 - x = 3 \]
After this step, she can proceed to complete the square on the left side of the equation.