Instructions:

1. Lie the sheet of paper down in landscape format, measure the centre point of the paper and draw a line down the centre.
2. Fold the ends of the sheet, from the outside inwards, meeting onto the centre line. The edges should meet in the middle, but with one  side folded on top of the other. Glue together so that you have a wide paper tube.
3. Once glue has dried, fold about 3 inches up from the bottom, then fold the bottom corners inwards upon themselves, as you would when wrapping a present.
4. Then fold and glue together the bottom of the bag
5. Once the glue has dried, paint or draw your own design onto the bag.

All items (or similar) are available from Play Resource Shop & Scrapstore.