My 2nd grader is having a hard time following directions at school?

I was about his age when I was diagnosed with ADHD (Attention Deficit Hyperactive Disorder) and I was much the same way. However, it has become a very common diagnosis these days, and I understand your reluctance to medicate your son. I know that for many children that I have taught, boredom has often been an issue. Some children are just more advanced than the material that they are learning in school, and become bored due to the lack of challenging material. If he seems to do well academically perhaps you might see about getting him into advanced courses, often called SPARK or MAGNET programs. It could also be a simple discipline issue as you suggested. I would recommend perhaps meeting with your child and his school counselor, as they often have insight into why children act the way that they do in school setting (I'm not saying that Mom and Dad don't know best, but these people often study for many years and have many years of experience dealing with students, and can often times offer fresh and professional insight). I hope this helps. Good luck!