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Take your napkin

Fold out

Fold it in half

turn it so that the tip comes down to you

fold the top corners down so that it becomes a square again

Folding up in half

fold the bottom up

doing so it just covers the second you have bent

Turn it round

Fold first the right

Then the left

Take the left into the right so that they are folded together

Like this

fold them down

Turn it

fold down the middle and fix it

Turn it

Like this

Eyes

whiskers

Finish