I have tried and tried, and the tracking don't work on my clips 
I uploaded the source material here: Dropbox - After effects
Would love to see a screencast if you have the oppertunity.
I would bee very grateful
I am at work so can't do a video capture right now. I see it works fine just make sure your track points (feature region and search region) are nice and large


no special settings here and nothing special in the options

of course you do have a lot of shaking going on there, not just the horizon. the camera is moving a lot and if you want to focus on the and you need to trim the shot to just the part you need to track. this needs work, no easy stuff.
so you can precomp that stabilized horizon, and now you can track just the boat so it will be centered in frame. you can stabilize just the X so the camera won't shift so much.

here's a a little of that setup, a few seconds in a project to get you going:
HorizonTrack.aep - Google Drive
compositing in after effects is a matter of practice and learning, you can't expect to pick this stuff up right away with no prior knowledge in tracking or experience in composition with just a few questions on a forum board. hopefully the help you got here will encourage you to keep learning this stuff on your own. there's sometime the question on volunteer user platforms when does helping actually goes to far as doing the work for someone? I am speaking out of personal experience of both sides. some set the bar low, some set it high - whatever they feel comfortable of doing, but there is a line...
good luck, ask if you have any specific questions, but consider that this does not replace training or learning in the proper resources which are more than available for Ae.