Select a sheet of gift wrap measuring 8 inches square. It can feature any sort of print theme depending on the occasion of the gift. Spread out the paper in front of you with the white, or undecorated, side facing upward.
Sketch two squares with a pen or pencil on the sheet of wrapping paper. Make one o2 inches square and the other 1 inch square. Cut out the two squares out of the wrapping paper sheet with a pair of scalloped craft scissors. These scissors are found in any craft store.
Layer the larger scalloped square in front of you with the wrapping paper design facing upward. Coat the design side of the smaller square with a layer of glue. Adhere this glued side to the surface of the other square, centering it evenly. This creates a scalloped square of white with a border of scalloped design.
Punch a hole in one end of the tag. Feed a length of gift wrap cord or silk ribbon through the hole for tying onto gift bags. Alternatively, you can use tape to adhere the gift to packages.