Put all packing materials in bag with present and head for a room with a lock. Once inside locking room, lock door and start to relay out paper and materials. Remove cat from box, unlock door, put cat outside door, close and relock. Lay out last sheet of paper. Discover cat has already torn paper.
Unlock door go out and hunt through various cupboards, looking for sheet of last year's paper.
Remember that you haven't got any left because cat helped with this last year as well. Return to lockable room, lock door, and sit on toilet and try to make torn sheet of paper look presentable. Seal box, wrap with paper and repair by very carefully sealing with sticky tape. Tie up with ribbon and decorate with bows to hide worst areas. Sit back and admire your handiwork, congratulate yourself on completing a difficult job.