1. Take a sheet of wrapping paper approximately double the size that you desire your bag and fold it in half horizontally. Fold the sides horizontally inwards and slot one side into the other. Tape together with washi tape. Fold the base of your bag in and press down forming a crease.
2. Open out one side of the base by flattening the corners into a triangle shape. Repeat step 4 with the other side of your base.
3. Fold your base inwards as shown in the picture. Repeat step 6 on the other side of the base.
4. Now tape together the base using washi tape.
5. Take the handles off another paper shop bag and tape your handles to the inside of your gift bag and your bag is ready to go!