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Measure off 1½ inches on both sides of one corner. Fold corner back, and cut on diagonal line. Roll edges and sew in place. Attach thread to corner and work s c closely together along diagonal line and all around edges of handkerchief. Join with sl st. Fasten off.

LACE CORNER … 1st row: Skip 17 s c, attach thread to next s c, ch 10, skip 4 s c, sl st in each of next 3 s c, turn. 2nd row: 13 d c in ch-10 loop, skip 1 s c, sl st in each of next 3 s c. Ch 1, turn. 3rd row: * D c in next d c, ch 1. Repeat from * across, skip 1 s c, s c in each of next 3 s c. Ch 2, turn. 4th row: * D c in next d c, ch 2. Repeat from * across, skip 1 s c, s c in each of next 3 s c. Ch 1, turn. 5th row: * In ch-2 sp make 2 d c, ch 2 and 2 d c (shell); ch 1, skip 1 sp. Repeat from * across, ending with ch 1, skip 1 s c, s c in each of next 3 s c (7 shells). Ch 2, turn. 6th row: D c in ch-1 sp, * ch 2; in ch-2 of shell make a shell; ch 2, s c in next ch-1 sp. Repeat from * across, ending with d c in last ch-1 sp, ch 2, skip 1 s c, s c in each of next 3 s c. Ch 2, turn. 7th row: D c in next d c, ch 2, * shell over shell, ch 3, s c in next s c, ch 3. Repeat from * across, ending with d c in last d c, ch 2, skip 2 s c, s c in each of next 3 s c. Ch 3, turn. 8th row: D c in next d c, * ch 4, shell over shell, ch 4, s c in next s c. Repeat from * across, ending with d c in last d c, ch 3, skip 2 s c, s c in last s c. Ch 4, turn. 9th row: Tr in 1st sp, ch 5, sl st in 5th ch from hook (a p made); make another p, tr in same sp, ch 4, skip 1 ch of next sp, s c in next ch, ch 5, * in ch-2 sp of next shell make 2 d c, 2 p's and 2 d c; ch 4, s c in next s c, ch 5. Repeat from * across, ending with s c in last sp, ch 4; in corner s c make tr, 2 p's and tr, ** ch 3, skip 3 s c, s c in next s c, ch 4, skip 3 s c; in next s c make tr, 2 p's and tr. Repeat from ** along edge of handkerchief. Join last ch-4 with sl st to corner s c. Fasten off.