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How to make napkin rings
Cut an empty toilet paper roll into thirds.
You can also use a paper towel roll instead; in that case, cut the roll into rings as thin or as thick as you'd like. Many people find a serrated bread knife the easiest for this, but you can also use a pair of scissors instead; be careful not to squish the roll too much.
Sometimes, toilet paper rolls will have little bits of paper stuck to them. Try to peel these off as best as you can.