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Take your dollar bill... (Sorry about the lights and my dirty desk)
Fold in half length ways...
Then fold into quarters, still length ways...
Flip over to the other side...
Fold end as far down as desired (this will be the collar)...
Flip back over...
Fold the two corners up on the opposite end to the collar...
Fold the two sides back in, keeping the corners folded...
Turn over...
Fold the end down as shown...
Unfold...
Turn over again...
Turn over
Fold the two corners in as far as desired, this step may require a bit of checking for the right position, check on the other side (this forms the collar)...
Turn back over once positioned as desired...
Fold the bottom to the top, tucking it under the collar bits. ENJOY!