Place napkin with openings towards top in front of you. Fold top layer down towards the middle and fold it over again. The fold should be about an inch wide.
Fold the second layer down but now tuck it inside that it forms a pouch.
Tuck the third layer inside as well.
Turn the napkin 45 degrees counterclockwise.
Flip the napkin over.
Fold the left and right sides towards the middle.
Flip the napkin back and turn 180 degrees so that the openings are towards you.