EoIP over unsecure tunnel - how?

http://www.mikrotik.com/docs/ros/2.8/interface/eoip.content
Documents how to setup EoIP over a secure PPP connection. I like to perform this same function without PPP, do I just start setup similiar to STEP#2 and go forward from there, ignoring Step #1?
Or do I need to configure something else for Step1?

You can create EoIP tunnels over layer 3 as long as both sides can see eachother.
In other words, PPP is used for a VPN solution for EoIP, but you can as well run it over internet between two hosts which can “see” eachother.

What’s the advantages of using EoIP instead of a traditional bridge?

At least as far as you want to do this over a wireless link, you simply can’t just bridge your wireless and ethernet interfaces. But you could create an EoIP tunnel and then bridge the ethernet and EoIP interfaces…

You can bridge your wlan interfaces with ethernet interfaces on the same unit just fine.
EoIP is to bridge two distant networks over ethernet, not just two nics on the same box.

Note! …wlan if it’s in AP or bridge mode

Edgars