Spread a bath towel flat on a work surface. Fold the short ends of the towel 4 inches in towards the center of the towel.
Roll the left short side tightly towards the center of the towel until it reaches the middle. Repeat with the right short side side, rolling the towel until it meets the left rolled side in the middle. The two short sides should be rolled in the center of the towel. It should look like a double scroll.
Fold the scroll in half so that the rolled portions are facing out. The rolled portions of the towel create the four legs of the elephant. The folded towel should stand upright on its own.
Lay a hand towel flat. Pin or clip the center of one long side of the towel to something sturdy so that it will not move, such as a chair leg.
Roll the top left corner of the towel tightly towards the clipped center of the secured towel. Repeat on the other side, rolling the top right center tightly towards the clipped center until both rolled ends meet in the middle of the hand towel. Unclip the towel. The towel should form a rolled, narrow triangle.
Turn the rolled hand towel over and roll the narrow part of the triangle up twice over itself. Squeeze the roll tightly for several moments. This will create the trunk of the elephant.
Grasp the flat area between the triangle's two points and fold it down 3 inches to expose the ears of the elephant.Gently place the elephant's head on the body portion of the elephant. Accessorize by adding a pair of googly eyes between the ears to finish.
Lay a bath towel flat on a work surface. Fold the left long end of the towel towards the center until it reaches the middle of the towel.
Fold the right long end of the towel over the left end until it meets the left folded edge.
Lift up the folded towel and fold it back on itself into thirds. The side of the towel should have a "Z" shape.
Fold back the top two corners of the open ends of the towel until they meet the folded edges. The towel should look like a dress shirt.
Finish the shirt by adding small decorative soap or candies to represent the buttons of a dress shirt.