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.
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Then pull the top of each roll to the middle to form the top of a heart.
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Then pull the bottom rolls together to form the heart bottom.
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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.
Enjoy!