Cut a rectangle of wrapping paper to the size you want the bag to be
Fold the paper in half lengthwise with the printed side facing inward
Tape or glue the side seam closed
Fold up the bottom edge about 2 to 3 inches
Open the folded bottom and flatten the corners into triangle shapes
Fold the top and bottom flaps of the flattened end toward the center
Tape or glue the bottom seam closed
Fold down the top edge to make a neat rim
Punch holes near the top on both sides if you want handles
Thread ribbon, string, or twine through the holes and knot the ends
Open the bag and shape the corners
Add tissue paper or fill the bag with your item