Cut the cardboard tubes in 2" pieces so you have 8, or however many you plan to make.
Open up the paper napkin to full size.
Then grab the napkin in the center and gently gather it so the center is at a point.
Slide one of the 2" pieces of cardboard tube on to the point of the napkin so it is inside the tube but not sticking out the other end.
Then holding the tube and the part of the napkin that's in the center, splay out the sides of the napkin and set it on a tabletop. The tube should be in the center with some of the napkin inside and the four corners of the napkin should be spread out around it.
Place some candy corn around the outside of the tube on top of the napkin. Don't make this more than 2 layers high. And make sure it only reaches out about 1 ½" from the cardboard.
Then, starting with one of the straight edges of the napkin, life it up and tuck it into the top of the tube. Then life up the opposite edge of the napkin and tuck it into the tube.
Lift the third straight edge up and carefully tuck it into the tube. Then lift up one of the corners, puff it out with your fingers a bit and tuck the corner in to the tube. Proceed with with other corner.
Now do the fourth straight edge and the last two corners.
Fiddle with the napkin to fill it out then top it with the candy kiss for the stem!