Gather wrapping paper, scissors, ruler or straight edge, tape, and glue stick or double-sided tape
Cut wrapping paper into a rectangle large enough to form a bag (about 2–3 times the desired bag height and width)
Fold the paper in half lengthwise and crease lightly
Fold the top edge down about 1.5–2 inches to form the bag opening hem and tape it in place
Fold the bottom edge up about 1–2 inches to form a bottom flap and tape it in place
Fold the left and right sides inward about 1–2 inches to form the bag walls
Tape the side folds to close the bag sides
Create a bottom by folding the bottom flap outward slightly, then tucking and taping the corners to make a flat base
Reinforce the bottom by adding extra tape strips along the inside seams
Cut two handle strips from wrapping paper (about 1–1.5 inches wide and long enough to reach across the bag)
Tape one handle end inside the left side seam and tape the other end inside the right side seam
Repeat for the second handle on the opposite sides
Strengthen handle attachments with extra tape on both inside and outside of the seams
Optional: Add an inner liner by repeating the process with a second layer of paper and taping it inside
Optional: Add decorative trim by taping ribbon or another strip of paper along the hem