All you need for these tea napkins is a flour sack cloth measuring 28 inches by 29 inches. I got mine at the dollar store. If you can not find a flour sack like the one I have described you can just buy a square of fabric that is a loose weave cotton from your local fabric store. I purchased 1/8th of a yard of a floral fabric from the craft store. I cut out four hearts from the floral fabric and set them aside. I opened up the flour sack and ironed it flat to remove any creases. Then I cut the flour sack into four equal squares and hemmed the remaining two sides. I wanted all the sides of each napkin to match the original hems. When your napkins are all hemmed then you are ready to sew on the hearts in the corner of each napkin. If you want, you could add some aditional detail work by embroidering a cute design over the heart. I left mine plain to save a little time. In retrospect I think they would look better with a bit of hand embroidery work.