Options:
A). Fold the dog's ears in the middle at the top left of the towel. Fold the middle of the towel up 1/3 as if you were going to wrap it around the dog's ears..
B). Fold the two edges of the rectangular towel that have the longest sides facing you to meet at the center. Roll the towel in a cross formation..
C). Double-check your proportions by folding the towel into thirds, then unfolding 1 of the ends. If this is for a baby shower, match the color of the towel to the gender..
D). Fold 1 of the narrower corners up and over the other narrow edge. The edge is to the left; tuck one edge of the side towel over this corner..Choose from options above and answer: What most naturally follows?

How to make a teddy bear out of a towel
Fold 1 of the narrow edges of a rectangular towel over 2/3 of the way.
Choose a rectangular towel and spread it on a flat surface with 1 of the long edges facing you. Take 1 of the narrow edges and fold it just past the center, about 2/3 of the way.
Answer:
C).