To make a Christmas tree out of napkins, you'll need some basic supplies such as paper napkins, glue, and scissors. First, fold one of the napkins into a triangle shape. Then, fold the triangle in half to create a smaller triangle. Next, glue the edges of the smaller triangle together to create a cone shape. Repeat this process with the remaining napkins, stacking them on top of each other to form a tree shape. Finally, decorate the tree with ribbon or other festive decorations, and you have a beautiful and unique Christmas tree!