A cloth handkerchief is about 12"x12" and a cloth napkin is 16"x16." On the tissues, I am just using any worn flannel, but on the napkins where I want both sides to look the same, I will only use a plain colored fabric.
Pin on the paper pattern to your fabric and cut out. I am using worn flannel since that is about the texture and thinness of the old hankies I inherited.
I then surged around the edge. You could zigzag around or hem it on a regular machine.
And that's all there is to it! I took an old pajama pant leg and a worn flannel shirt. I got 3 tissues from the pant leg and 5 tissues from the shirt. Find a nice tin box or some other container and fill it with reusable hankies.