9. Continue rolling to the center until you can't roll anymore
10. Turn the roll over so that the rolled side faces down and the flat side up toward you
11. Roll the tip up in a tight roll to form a trunk. Squeeze slightly to help the towel keep a curl once it's released
12. Grasp the flat area of towel between the two towel points at the side that is facing down and unroll it away from the center. This will spread the wide end points into shape of ears and form the forehead of the elephant.
13. Tuck in the sides of the face
14. Place the head on top of the legs
And your towel elephant should look something like this: