Lay the napkin out as a square, with the finished side facing down, then fold the lower edge up to the upper edge, forming a horizontal rectangle.
Fold the lower edge up to the upper edge again, forming a narrower rectangle.
Rotate the napkin so the fold is at the top and the loose ends are at the bottom. Holding the middle of the upper edge, fold the right half, then left half down to the vertical centerline.
Flip the napkin over, keeping the point up and the tails down. Fold the corners in on each side to meet at the vertical centerline of each tail, forming two points.
Flip the napkin over and arrange with the point facing down.
