Lay the tissue on a flat surface; center one ketchup cup and place the cottonball on one side of the cup. The cottonball forms the toe of the bootee. Now pull the tissue up over the cup and cottonball and press down into the cup.
Nestle the second cup inside the first and tie a little bow around the top cup. Fill with nuts or mints and place as many as you need on a pretty tray for presentation!
Hope all your real bootees are filled with chubby little feet,