1. Start with flat napkin
2. Fold in quarters with loose points at top
3. Fold the first layer back to the center and tuck inside so it lays flat and forms a pouch
4. Fold next layer back and inside, leaving about an inch exposed
5. Fold next layer back and inside – again leaving about an inch exposed
6. Turn the whole thing over
7. Fold right and left points together so that they overlap forming the “cone”
8. Flip back over