Remember, X marks the spot. You should have already found the treasure.
How do I find the treasure?
But you'll need something to dig with.
Where could you get a shovel?
Maybe from your local retailer?
Go the store at the far end of town, and buy a shovel from the storekeeper. You'll need money.
Where can I get some money?
Now, dig up the X at the treasure site to find the booty!