Just as with the other napkin folds, your napkin does not have to be a perfect square. It does, however, need to be either made from a stiff fabric, or well starched, as this helps to keep the shape.
Start with a square napkin.
Fold all the points into the middle, like so.
Fold the points into the middle again.
Carefully turn it over.
Then fold the points into the middle again.
It should now look like this.
Now for the tricky part. Place your non dominant hand on top of your napkin. Use your other hand to carefully pull out the corner point, like so.
It should look like this.
Repeat for the remaining corners.
Flatten the puffy bits down.
Now, see where my finger is pointing? You are going to pull that tiny flap out, carefully.
Repeat for all four flaps.
And there you go, a lotus flower!