First of all, I apologize for using 'upcycled' and 'sanitary disposal' in one sentence. But bear with me.
The ladies in my office needed sanitary disposal bags (SDB from now on), and since I do the ordering, I didn't want to waste money on such a frivolous thing. Even though we have a waste receptacle, the custodians were squeamish about seeing feminine products in the feminine product trash can..... So, time for a solution. We had old magazines and regular office supplies, so I cobbled them together to make these simple, 1-minute tops SDBs.
Razor blade/box cutter/scissor
Scissor (if not used in prior step)
Difficulty Level: Easy
Time from start to finish: 1-2 minutes
Step 1: Cut Out Pages
Cut out pages from the old magazine. I used Elle. You can really use any scrap paper, but it should be around 8 1/2" x 11".
Step 2: Fold the Page(s)
I usually fold a bunch, but here's just one for an example. Fold it in half, then make about a 1/2" fold on that fold. (If you make it more than 1/2" or 3/4", it will be difficult to open/fill.) I've shown that I did it on an angle, but you can do it straight up or down. I find the angle gives more room at the top for inserting items into the bag.
Cut a half circle or trapezoid (whatever floats your boat) into the top of one side. This is so you can easily open it. I do mine about 1-1/2" to 2" at the deepest point.
Then invert the fold so you have a "valley fold."
Step 3: Staple & Tape
Fold up the bottom (other end from the semi-circle/trapezoid) about 1/2" and staple twice.
Use about 5-6" of tape on the open side. It does not need to go all the way to the top or bottom - in fact, I recommend it especially doesn't go all the way to the top. (It makes it easier to fill the bag with your 'goodies'.)
Step 4: Finished!
All done! These are easy and handy, and great if you have to deal with squeamish adult males.