Step 1: Cut around the size of your desired box as if you were wrapping a present leaving plenty of space around.
Step 2: Fold down about 2″ on the horizontal side. This will act as the top of the bag.
Step 3: With the folded part placed at the top of the box, continue to wrap the box like a normal gift. Go back and give a good crease to each bend in the wallpaper. This will help give shape to the bag. With the double-sided tape, tape the edge down.
Step 4: Fold the bottom of one side in, but leave the other side open.
Step 5: Take the box out of the now formed wallpaper bag and squeeze the front and back together so there’s a crease on each of the sides. Again, this will give shape to the bag and make it more sturdy.
Step 6: If you want to really secure the bag’s shape, cut a piece of cardboard to the size of the bottom of the bag (not shown).
Step 7: Decide what type of ribbon formation you’d like. There’s the traditional handles with one on each side, or a central ribbon, which I show here. I punched two holes about 3/4″ apart at the top of the bag on the front and back.
Step 8: Slide the ribbon through starting on the front, going through the back and then returning to the front again. Then tie your ribbon. Voila!
Tips: For large packages, I’d recommend cereal boxes or laundry detergent boxes. For smaller shapes, I used tea boxes. For medium boxes you can use books. Try a variety of sizes to experiment with the fun shapes you can create. Enjoy!
Thank a lot : ) http://ohhappyday.com/2011/12/wallpaper-gift-bags-diy/