It's actually quite simple. First, you'll need to start with a square napkin, ideally with a festive design on it. Then, you'll need to fold the napkin into a triangle. Next, you'll need to fold the triangle in half to create a smaller triangle. Finally, you'll need to fold the smaller triangle in half one more time to create a smaller triangle with an even smaller triangle at the top. Now, you have a beautiful and festive Christmas tree napkin that you can place on your dinner table or anywhere else!