Start with the Napkin folded in half. Use a finger to pin down the center and then roll the napkin around the finger to make a cone. Roll up the free edge to make a cuff and stand the finished hat up.
How to fold the Elf Hat
Ease of Folding: The Elf Hat is very quickly folded but making the cuff can be a little tricky.
Fabric: Moderately stiff napkin fabric is required so that the final hat can stand up without collapsing.
Precision: Precision is not critical because any slight asymmetry can be corrected when the cuff is made.
Notes: This is one of the simple designs which produce a delightful finished product. It can be decorated with a bow, or a place name card may be tucked into the cuff.