Soon, I Am going to start procrastinating yesterday. Not right away, you understand. I'll get to it sooner later, or I won't. I'm good either way.
Besides, the fact is that none of us can actually experience the present. By the time our brains interpret sensory data, we're seeing the past. I'm confident that I'm not procrastinating right now because I can't even perceive now.
At least, that will be yesterday's excuse.