Paper- Get creative with this! Use newspaper, pages from unwanted books, maps, sheet music,scrapbook paper, etc.
Ribbon or twine
A box, book, or square object in the proper size and shape for the gift bag you'd like to make
Line up enough sheets of paper to wrap all the way around the box or book that will serve as the filler for your gift bag. Glue the edges of the pages together using a glue stick, and reinforce the interior with tape.
Lay the paper on a flat surface and lay the box or book on top. Wrap the paper around the box and glue the edges together, reinforcing with tape. Be careful not to wrap too tightly since you will be removing the box through the top opening of the bag.
Wrap the bottom of the box as if you were wrapping a present. Tape the edges. You may with to crease along the corners of the gift bag to help define the shape.Leaving the top of the package open, gently remove the box from inside.
Punch two holes in the top of each side of the gift bag. Attach ribbon or twine through these holes and tie knots to keep them from slipping through. Put a present inside, fill with tissue paper, add a gift tag and you're good to go!