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First start with a piece of paper like the one shown.
Next cut paper into two pieces.
Now take one of those pieces and cut it in half once more.
Now fold one of those pieces in half so that it looks like this.
Next fold that same piece in half again.
Now fold one side of the paper up and to the middle.
Do the same to the other side.
Now fold one side down.
Do the other side the same way.
Now flip over the heart and fold in the two outside corners.
Next fold in the two inside corners and now your done. One simple paper heart.