I just saw this on another board(gasp)...but I thought the directions seemed simple and it had some good photos. If you want great ideas, there are some really amazing paper bag books on eBay. I always look so I can CASE and get some ideas.
http://www.scrapbookingkids.com/paperbagdirections.html
They are great quick gifts to make but remember that the bags themselves are not acid free...although I am sure that it is just a matter of time.
Have fun!