I'll give it a shot. It's not that hard to understand.
Okay, get a soft square piece of cloth that can be easily folded.
Fold it in half, so you have a rectangle.
Fold it in half so you have a square, and then unfold. You should have a crease that separates the rectangle into 2 squares.
Put your tama into one of the 2 squares. If it doesn't fit nicely into that area, the next steps won't work.
Fold the cloth in half, along the crease you made before. the cloth should go nicely over your Tama.
Sew or glue all the sides that are open, except the top side.
Voila. You have a comfortable Tamagotchi Pouch.
How did I go, makiko123? Did i get it right?