Here's how to make it:
Fold a piece of paper in half length-wise and width-wise and open.
Fold both sides to meet in the middle of the paper.
The paper is now in 4 vertical sections. Fold the bottom 2 corners up to meet the fold you just made.
Fold the bottom up the height of the previous corner fold.
Unfold the paper. Pinch the corner folds together and bend up.
The paper will fall in place to make the sleeves of the shirt.
Now flip the paper over and turn it around.
Fold the bottom up about an inch.
Turn the paper back over and fold the corner to the crease in the middle of the paper.
Do this to both sides and then turn back around.
Fold the bottom up to meet the collar.
Flip the collar out on both sides.
Draw on some buttons. You can cut a small piece of scrap fabric to make a tie. Knot the top and glue on the shirt.