[header] How to make napkin rings [title] Cut an empty toilet paper roll into thirds. [step] 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. 
[substeps] Sometimes, toilet paper rolls will have little bits of paper stuck to them. Try to peel these off as best as you can.