Lay a square napkin flat with one corner pointing toward you
Fold the napkin in half diagonally to form a triangle
Fold the triangle in half again to make a smaller triangle
Turn the folded napkin so the long edge is at the bottom
Fold the top layer up slightly to create the first tree tier
Fold the next layer up, keeping each tier smaller than the one below
Continue folding each layer upward, spacing them evenly
Tuck any loose corners under the layers to shape the tree
Flip the napkin over carefully
Fold the side edges inward to form a neat tree shape
Turn the napkin back over
Adjust the layers so they fan out like branches
Place the napkin upright on the plate or table setting