Introduction: Marlboro Cigarettes Box to Polo Shirts
Step 1: Starting
carefully undo the sides of the top to open it out, like so.
Cut off the white parts, so it looks like this.
Cut off the white parts, so it looks like this.
Step 2: White Triangle
Cut a triangle into the top portion in the middle, so it looks like this:
Step 3: Folding
Fold the white top part around to look like a collar.
Step 4: Final Step
Reopen the previously bent in sides from the back, viola! You are done!

