I used an old plain apron as a pattern for the underneath part. I lined it up with the top of the sheet so it was finished nice on the top. The less sewing the better I always say! Then I cut 7 inch strips off the bottom of the sheet. I used the finished edge for the bottom layer, and left the other two ruffles edges frayed. (just cause I think it's cute) to make the ruffles you baste stitch an inch and a half from the top, and then gather to the right length. I used red string because I couldn't find white, and I thought it would be cute. Then I made a little bird out of some cute red fabric I had laying around. I added a ties, also not finished, just stagger stitched around the neck and at the sides. There, If I can do it, you can too!
Chubbly little bird! :0)