Nests are easily made from regular paper lunch bags - kids love to make these.
You will need 3 lunch bags to make one nest. Start out by cutting each bag down by 2/3.
Open the bag.
Wrinkle the bag into a ball.
Open the bag up again, smooth it out a bit and make vertical cuts all along the side to create a fringed effect. I made deep cuts, leaving only about an inch of solid paper around the base. Do this to all three bags.
To speed things up, I used this pair of Martha Stewart brand fringe scissors (picked up for about $13.00 at Paper Source).
Add a squirt of glue to the base of one open bag and stick your second bag inside. Repeat this step with the 3rd and last bag so that you have nested all three bags inside of each other and they are all glued together.
Mold these bags into a nest shape with your fist, using your other hand to press the bag into shape.
At this stage, your nest should look like this.
Shape the frayed edge by grabbing it and pressing it down. I also pressed some of the frayed edge into the interior base of the nest.
View from the back.
You can find Martha Stewart fringe scissors here.