2 strips 5" x 45" for waist ties
2 strips 4" x 22" for neck ties
I used coordinating, but not matching strips that I had left over from a quilt.
Optional: 8 inches of thin elastic
To begin, lay on of your dishtowels face down. Fold the bottom edge (if there is a specific pattern you want to keep at the top) up 5 inches.
Turn the towel face up, holding the folded edge in place. Fold bottom edge again, another 5 inches:
Take the second dish towel and, with the long edge perpendicular to the short, folded side of the first towel, tuck it under the fold... making sure it is centered:
Another view to show the second towel layered under the top fold of the first towel:
You now have something that looks like this:
Now, make the ties by folding each strip lengthwise, right sides together and stitching across the end and down the side. Leave one short end open to turn. Turn and press. Top stitch if you desire:
Now, tuck the unfinished edge of each tie, under the edges of the top fold, lining up the tie with the top edge of the bottom half of the apron. Pin in place and secure by stitching as the red lines show in the picture below. This joins the two towels, attaches the ties and creates two pockets:

For the apron top, there are two variations. One uses a small pleat (blue). The other uses a little elastic (lime green). Choose which option you like best then follow the corresponding instructions below.
If you like the pleated top, fold the top corners over 1.5" (point to fold) keeping short sides of the triangle perpendicular to the top and side edge. Pin and stitch around edge of triangle.
For the top with the gathered sides, fold the corners over 2.5 inches (from fold to point) keeping the short sides of the triangle (blue lines) perpendicular to the top and side edges of the apron top. Pin. Take your elastic and cut it in half, leaving 4 inches for each side. Tuck the elastic under the fold (red line), pinning in place at each end. Using a long, zigzag stitch, stitch over the edge with elastic sandwiched in the fold line (red line), stretching the elastic to fit the length of the folded edge. Using a straight stitch, sew the corner (blue lines) of the triangle in place.
For either apron, attach the neck ties by pinning the tie (unfinished edge) right next to the edge of the corner triangle. Sew a small rectangle to hold the tie in place.
If you are making the apron with the pleats, now is the time to fold a small pleat just inside of each neck strap. The size of the plead depends on the size of the person (probably unnecessary if the apron is for a man) but 1/2 inch worked for me. Stitch along top edge to secure pleat.
Enjoy your apron, or the compliments from your friends when you give them a handmade gift.