Follow this quick process to fold a napkin perfectly.
1. Start with a clean, pressed napkin.
2. Fold the napkin in half.
3. Fold in half again to make a square.
4. Fold down edge of top layer about 1/3 down. Turn over.
5. Fold each side in to meet the other.
6. Turn napkin over and tuck in utensils.
How to Fold a Napkin
The Martha Stewart Show, November 2006

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