The folder is a diaper or nappy fold and there is a tutorial over at Speedy TV which can be found here. If you are quick you can join this week's Tutorial Time challenge.
I made these for Christmas Day for the table and each one holds a couple of chocolate coins. The paper size was 6" x 6". I made them last minute so they have no stamping, just a simple die cut (Cricut) and gem on each. They were well received.
Hope you and yours had a lovely celebration yesterday.