Choose decorative paper, cardstock, or wrapping paper
Cut the paper to the desired bag size
Fold the paper in half lengthwise
Glue or tape the side edge to form a tube
Fold the bottom edge upward to create a base
Open the folded bottom and flatten it into a rectangle
Fold the top and bottom flaps toward the center
Tape or glue the flaps securely
Reinforce the bottom with extra tape if needed
Fold the top edge down to create a neat rim
Punch two holes on each side near the top
Thread ribbon, twine, or string through the holes for handles
Tie the handles securely
Place the gift inside the bag
Close the top with tissue paper, ribbon, or a gift tag