A piece of paper can be made into these (5)
I believe the answer is:
sheet
'a piece of paper' is the definition.
('sheet' can be a synonym of 'piece of paper')
'made into these' is the wordplay.
'made into' is an anagram indicator.
'these' is an anagram of 'SHEET'.
'can be' is the link.
(Other definitions for sheet that I've seen before include "Item of bed linen like these" , "Piece of paper or bedlinen" , "Piece of linen; ship's rope" , "Page of postage stamps" , "Bed cover" .)