The project has the added advantage of using papers that would otherwise be thrown into the recycle bin, like old catalog or magazine pages.
When Brit created her gift bags, she used two separate pages for the two sides of the bag. She laid down two criss-crossed layers of tape, and then taped three sides together.
For my bags, I used a single catalog page and folded it in half. Then I just laid down one layer of duct tape, wrapping it around the edges to the other side. Then I laid down one layer of tape on the other side, trimming the edges this time. Finally, I used tape to reinforce the bottom. I wasn't consciously trying to save tape, but my approach uses less tape anyway.
One thing I did try to do consciously was select a catalog page that looked pretty when you peer down into the bag. Pottery Barn Christmas catalogs have pretty full-page photos of decorated tables and trees.
The final step involved punching two holes at the top and inserting a ribbon to tie in a bow at the front. Brit suggests that you could also use a shoe lace or yarn, and include a duct tape gift tag--cute!
Just another gift-wrapping option for you to consider this holiday season!