Fabric (a natural fiber such as cotton or linen is most absorbant)Sharp Fabric Scissors
Ruler or Tape Measure
Seam Ripper or Straight Pin
First, cut the selvages off the edge of your fabric. Measure 11 inches from that edge and mark it. Then, to be sure your fabric is on the straight of grain, make a snip at that mark and separate one thread from the edge of that snip and gently pull till it is completely out of the fabric, creating a perfect cut line. Cut right on that line. If your fabric is not on the straight of grain, your fringe will be crooked and you’ll struggle later when you’re pulling away the threads.
Do the same on all four edges. Then sew a short-stitched narrow zigzag or decorative stitch all the way around, about 1/2-inch from the edge.
Gently pull one thread away at a time using a seam ripper or pin, until the zigzag prevents you from pulling any more. Repeat this process on all four sides. Iron it flat and smooth, and fold in half and in half again.
Roll napkins together, wrap with a ribbon and give!
Tutorial and Photos courtesy of Rufflewood.