Apart from the actual napkins, you’ll also need empty toilet paper rolls for structure, pieces of ribbon or twine to tie the sides and some sweets, paper crowns and/or other prizes for the filling.

Word.osde8info via flickrTo begin with, there was my discovery that there are “lunch napkins” — the square, scratchy kind — and “dinner napkins,” the comparatively elegant, rectangular ...

Treehugger / Robin Shreeves You'd probably be better off using a smaller napkin for this elf boot fold (the one I used was a 20-inch square) so your boot doesn't look like the elf who wore it ...