Creating napkin is very simple, you just need useless fabric in your house or take a old cloths and simply cut and knit it to become an useful things.
With simple stuff in your house like scissor, glue and a pack of thread can make a difference. Of course you need powerful sewing machine if you want to create a lot of it.
I also found a tutorial here for you who doesn't know about that device. Take a look and download their pdf can make it fun.