Well, that's a tricky one, but I'll do my best! First, you'll need a square napkin. You can use any color you like, but I think a red one would be perfect for the holiday season. Next, fold the napkin in half diagonally to create a triangle. Then, fold the triangle in half again, so that it forms a smaller triangle. Now, you'll need to make some creases to create the tree shape. To do this, start at the top of the triangle and fold down a small portion of the napkin.