Depending on the size of your dish towel, cut in half or in fourths. I bought mine at IKEA and it was plenty large to make two pillows out of. Then with right sides together, sew two pieces together, leaving a 3 to 4 inch opening for filling. Turn the pillow right side out, fill it with the rice by snipping off the corner of the plastic bag and pouring it into the opening. Sew up the opening.