Fold a square sheet of paper in half, then unfold
Cut or tear the paper into two equal rectangles if needed
Fold each rectangle lengthwise into a narrow strip
Fold one strip into an L shape
Fold the other strip into a mirrored L shape
Tuck the ends of one strip into the pockets of the other
Flip and tighten the folds to form the star shape
Adjust the points so the shape lies flat