Step 1. Take a square piece of baking paper of 13x13 inch and place it on a table.

Step 2. Pull the square from corner from right hand side and drag it till center point and bend inside to make cone like at 90 degree angle.

Step 3. Now hold curved corner with your thumb and turn it to left hand side towards right side of baking paper and hold and pinch at the same point of as of step 2.

Step 4. Now turn remaining side inside to make a sealed piping bag and to make it like cone shape.

Step 5. Seal the edges with the help of sello tape.

Step 6. Now cut the tip of piping bag with the help of paper scissor. (Adjust the hole according to the nozzle's thickness)

Step 7. Insert the nozzle inside and fill it with filling. Then give twist 2 to 3 times from top. Now its ready. You can use it for pastries, cakes and dessert decoration, and filling of sandwich biscuits.