Step 5: The Elven Shoe
Fold the napkin in half. Fold in half again in the same direction, so you have a long, thin rectangle.
Fold the top corners down past the bottom edge, so the original top edge runs vertically down the center.
Fold the newly created edge down the same vertical line. If people ask if you're making a paper airplane, you're doing it right.
Fold one side over on the other. The top point is the toe of the shoe.
Take one of the long tails and twist it up and roll it up to form the top of the shoe or the sock.
Take the other long tail, fold it in on itself to make a point, wrap it around to form the back of the shoe, and stuff it into the side.
Fold the 'sock' part down to make a cuff.
Roll the toe back on itself to curl it up a bit. If there's a lull in the conversation, wonder aloud what shape feet elves must have to accommodate that curl.