1. First Cut a piece of fabric 4" X 44" long. Press fabric in half lengthwise. Open fabric up and press each outside edge to the center. Fold fabric in half and press. Top-stitch down each side of strap close to the edge. Cut fabric in half so you have two straps about 22 inches long each.
2. Cut four pieces fabric 13 1/2 inches X 14 inches. Sew lining fabric right sides together on three sides and then also sew outer fabric right sides together on three sides. For this bag, the bottom is 13 1/2 inches wide and the sides 14 inches long. The bag can be made any size.
3. Pinch bottom corner together and stitch across 1 1/2 inches from the corner. Do this for the lining and also the outer fabric. Repeat until all four corners have been sewn. Place lining fabric inside and turn the fabric right side.
4. Slipping the lining fabric up a bit so you can see how it slips in. Place straps in between right sides of fabric on each side about two to three inches from the side edge. Pin straps and the top edge of bag well. Stitch around the top of bag 1/2 inch from the edge. Leave a 2-3 inch gap for turning the bag.
5. Turn bag inside out. Push lining inside the bag and top stitch all the way around the top of the bag. This will close up the opening used for turning. Finally, the exciting bag is ready!