Use a flat work surface to create your towel animal. Lie your towel out flat
Roll the top of the towel towards the center. Then roll the other side into the center to meet it. You should now have two tight rolls the exact same size, side by side.
Pick one end of the towel with one hand, and then the other end with the opposite hand. Be sure to keep the towel rolls gripped tightly so they do not come unrolled.
Bring your gripped towel ends together to meet each other. When looking down at your towel from the top, you should see four swirls, from the rolls you made in step one.
Pull the center of the rolls up and out about three inches. Be sure to keep the towel gripped tightly in place, and do not pull too hard so that the rolls come undone.
Grab the two opposite ends in each hand and pull. Be sure to grab the two rolls that are side by side and just pull in opposing directions. Flip the towel over and then lie it down on it's soon to be belly.
Lie the hand towel out flat. Bring one side in to make a triangle fold. Bring the other side in to meet it in the middle. The top half should look like a large triangle comprised of two smaller ones. Fold the top of the "large triangle" down about five inches.
Fold the entire thing in half. Be sure to hold onto the folded triangles as you fold it in half. Roll one side tightly into the center. Keep the roll tight with your wrists as you roll the remaining side in to meet it.
Pull the center of the rolls out to make ears. Be sure to keep the rolls grasped firmly as you pull. Open the pulled portion out, to make droopy ears.
Place the head onto the body you just made in the beginning steps. Add a pair of sunglasses to your dog.