Cut a one inch wide piece of cardboard tube from paper towel roll and glue a fabric strip to the tube, keep wrapping it around the tube, overlapping the fabric so no cardboard is visible. Put some glue every so often to keep the fabric in place. Once covered, cut off any excess fabric and glue end to the inside of the tube. Repeat for each tube. Set aside to dry. Glue small silk flowers (or other decorations like large buttons, fabric bows, etc.) to one side of the tube. Let glue dry before inserting napkins through tubes.

This is especially fun for the kids to make, if you are having company over. They can be holiday or theme related or just made to match your dishes.