Lay the bath sheet on a flat surface such as a table or bed.
With both hands, simultaneously grab the two top corners of the towel. Bring the ends toward the bottom of the towel until they meet at the center, folding over to form a triangle.
Using both hands, roll the left side of the triangle until you reach the center. Repeat this for the right side. Hold the rolls tight and carefully flip the towel over.
Fold up the wide ends about a third of the way towards the top, letting them fall slightly to the side.
Flip the towel again. Use one hand to hold down the center while you grab one of the loose ends with the other hand. Take the end and tuck it into the roll towards the bottom, near the fold, to make one side of the base. Repeat on the other side.
Flip over again. Hold the base securely with one hand and grab the pointed end with the other hand, raising it up to make the neck. Fold the very end of the pointed end and then push the neck down firmly. Slowly let the pointed end come up again to form the neck and beak.
Fold a face cloth like an accordion and then push one end into the fold of the towel. Let the face cloth fan out to fashion plumage.