This achievement is found on the tutorial level "Bad Call".
Once the level begins follow it as normal until you enter apartment 23, once inside go to the second room (has the bathroom joined to it). Break the window and climb out of it.
Once on the fire escape interact with the ladder to lower it and then climb down. Once at the bottom turn to the right and interact with the door. Pick up any of the basket balls and walk towards any of the hoops. You don't need to throw the ball, instead stand below the hoop and jump (move forward slightly as you do) then just let go of the ball.
Video guide, starts at 1:14