Here is the easiest tote every. I make them for gift bags, shopping bags, give away bags, any size.
http://www.lazygirldesigns.com/blog/?p=913
I had trouble understanding folding the fabric inside itself! My mind would not see that at all. I was almost crying about it when DH picked it up and said like this? He pulled apart the fabric and tucked one end into the other end. ! I felt so silly for not getting that part. LOL