This is so easy my 7 year old can do it. All you do is roll the sides toward the middle and stop when you have around 10 inches of flat towel in the middle.
Then pull the top of each roll to the middle to form the top of a heart.
Then pull the bottom rolls together to form the heart bottom.
Add some flowers and you are done. This is a great activity to keep your kids busy during adult swim at the pool this summer.