1. Cut a rectangular piece of burlap 16" wide and 40" long.
2. Fold burlap in half to 16"x20" and pin along the sides matching up the edges.
3. Sew up the sides with a straight stitch and 1/2" seam allowance.
4. While the bag is still inside out, fold the top edge (open edge) over 2" and then fold it over another 2". Pin in place around the entire top of the bag.
5. Sew around the entire top of the bag 1-3/4" from the top edge, securing the folded edge in place.
6. Turn the bag right side out and iron flat.
7. Cut the piece of leather into two strips, 3"x26" each.
8. Fold each strip of leather in half widthwise and sew along the outside edge with a straight stitch. Repeat for second strip of leather to make two straps.
9. Pin the end of one leather strap to the top edge of the burlap bag 3-1/2" from the side seam of the bag.
10. With a straight stitch, sew a 1" square around the bottom of the leather strip and then sew an “X” in the middle of the square. Repeat for the other three ends of the leather straps to attach them to the bag.