You start out with a toilet paper tube.
And unless you want a really long napkin ring, cut the tube in half (they don't have to be perfectly even).
(optional) Then cut out a strip of paper that is the same height as the half tube and can go all the way around.
Now glue it onto the tube.
As you can see, mine were not the same size.
Then decorate. You could draw on it, cut out slots, or anything you like.
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