Step 1: Clean out a bag.
Stitch along the bottom of the bag 1/4" from the bottom.
Turn bag inside-out and sew along the bottom 1/2" from the bottom. This gives you a French seam which encloses the cut edge and helps make it more durable.
Stand the bag open end down on the table and take the two corners and make "dog ears". I measured 2 1/2" from the corner and sewed across the corner.
Step 2: Sewing the top.
Cut two 3 1/2" strips from around the top of the bag. These will be the handles.
Zig-zag the cut edge of the top. Fold down 2" all around and sew.
Cut the handle strips 20" long and hand press 1/4" to the inside on both long sides. Fold in half and sew down the long side.
Attach the handles to the bag as shown.
And now you have successfully recycled a feed sack into something useful!