A lot of controversy about this. There are some well known and amazing sculptors who recommend boiling. I see no reason not to boil if your plan is to use that sculpt for making a mold. But... and I really hesitate to jump in on this, I and many others who have been using polymer clays for more years than I care to remember caution against it for one of a kind pieces. Here is the reason:
The compound that we call polymer clay must achieve a certain core temperature in order to fully polymerize or cure. I believe the very lowest temperature at which any commercially available clay fully cures is 248 degrees (f). That is Pardo professional art clay. Others do so at 265, 275, and even in the case of new formulations of Kato Polyclay at 300 degrees (f). Now it may seem cured but full polymerization has not taken place and over time the remaining plasticizers can cause the product to become brittle and crumbly.
There are many factors that can go into this and there are folks who have never had a problem. On the other hand, there are those who have sold pieces for a handsome sum and gotten letters from disappointed patrons when their doll or statue has started to 'decompose' at some level or another.
So do what you feel, but know that no polymer clay chemist will tell you that your clay will fully cure at 212 degrees. What they will tell you is that it may feel cured, it may look cured, it may even drill and carve like it's cured... but it isn't.
So there you have it. I won't say more on the subject because the debate is probably a waste of time that could be better spent creating cool things.
Tommie
http://tommiej.wordpress.com/the-ult...culpting-tool/