1) Create a rectangular sheet of paper by folding the left side in, like a book, about 1-inch and remove this excess paper. 2) Fold the rectangle in half, bottom to top like a newspaper, and then unfold and lay flat. Now take the bottom edge and fold it up (again like a newspaper) to meet the center crease that you made with your first fold. Unfold again. You will now have two creases in the bottom half of your paper. 3) Lift the bottom fold (bottom forth of the rectangle) up and line it up with the center crease and squash press down. This squash pressing with cause a fold in the back of your sheet, while the front will form a smashed step. 4) Turn the paper over and fold the edges of the top layer in about half an inch. 5) The fold from Step 4 will create a slight pull on the bottom tail fold. Release this pressure, by squash-folding the edge tips down to create two triangles with downward points. 6) Fold the top edge down to meet the top of the first tier of your cake. Unfold. 7) Fold the top edge down to meet the center crease. You are now repeating the steps that you used in Step 2 and 3 to create your first tier. 8) Turn the paper over and squash-fold the top crease and middle crease together. Turn over and smooth the back tail created by the fold so that the flap points down. 9) Fold the top two edges inward and squash-fold the bottom edges to create two triangles, the way you do in Step 4. Turn the paper over and voila!