There are oodles of tutorials for making tissue holders. If you google tissue holder tutorial, you'll get pages of them.
Here's a link to one that has different sizes for different kinds of tissues.
http://sewmamasew.com/blog2/2010/12/...t-tissue-pack/
Here are the ones on the QB...
http://www.quiltingboard.com/tutoria...r-t107636.html
All of the tutorials that I have seen are all pretty much the same though.. fold, iron and sew
They're quick and do make great token gifts.