Cut a rectangle twice as wide as you want the finished bag to be and about 10 cm taller facing the pattern down. Fold 5 cm at the top edge and smooth the crease with a bone folder and secure this using the tape.
Fold both sides edges to the centre so that they meet with a small overlap of approximately 1 cm (3/8 inch). Secure these edges together with tape. Make a crease for the base of the bag, about the same width as the size you would like the base of the bag to be.
Open the top layer of the base towards you and press the corners into a triangle shape as shown in the image.
Fold up the bottom edge of the base to meet the fold above it. Then, fold the top edge of the base down to the same fold and tape the edges together with wide tape.
Now, cut some handles from an existing shopping bag and attach them to the inside top of the bag with craft bond glue. Press firmly to hold in place. Decorate the bag with a collage of paper and fabric, if you like.