Cut a piece of poster board into a shape of square. I use anywhere from a 12 inch to 14 inch square.
Next, you use your favorite wrapping paper. Cut a square of the paper bigger than your poster board square. Cut out the corners as shown below.
Fold up each side and tape down with clear tape. You can also hot glue if you want. I personally use tape.
Now you will begin folding the sides over to form the cone.
Tape that fold down. ( I use heavy duty clear packing tape.)
I stuff the bottom with a fancy napkin and fill with a variety of cookies.
NOTES: These cones can be jazzed up quite a bit. Originally, I saw these with velvet fabric and a tassle on the tip of the cone. It was also trimmed at the top of the cone with fancy trim. So, you can make these as fancy or as simple as you want.