Step I:
Lay the napkin face down.
Fold it in half from top to bottom, and then again from left to right. You should have a smaller square with the open end facing toward you.

Step II:
Fold back the top layer so that its bottom right corner touches the upper left-hand corner of the napkin.

Step III:
Fold back the second layer just as you did the first but stop slightly short of the last fold to create an even, staggered effect. Repeat until you have folded back all of the remaining layers.

Step IV:
Rotate the napkin clockwise until the point of the triangle shape is at the top. Flip the napkin over and flatten or iron it. Place the napkin on the plate.

(From the book: “How to Set a Table” by Clarkson Potter/Publishers, an imprint of the Crown Publishing Group, a division of Penguin Random House LLC)