Lay the wrapping paper face down
Cut a rectangle large enough for the gift
Fold one side over the other to form a tube
Overlap the edges by about 1 inch
Tape the seam closed
Fold the bottom edge up about 2 to 3 inches
Open the folded bottom into a diamond shape
Fold the top and bottom corners of the diamond toward the center
Tape the bottom flaps closed
Stand the bag upright
Place the gift inside
Fold the top edge down
Punch holes near the top if you want handles
Thread ribbon or string through the holes and knot the ends
Add tissue paper if desired