1. Start with 1 yard of two colors of jersey (total of 2 yards but you'll have extra left over).
2. Cut a rectangle. I just used one of her skirts and added several inches in both width and length for seam allowances. Mine ended up being 13 X 25 inches. **Make sure you make this a little too large in the body to allow stretch when you put it on, or the threads will break. It will end up fitting perfectly as you pull the waist in with the elastic waistband. Always error on too large as you can always take some away but you can't add material.
3. Cut three, 2 X 36 inch (approximately) strips of each color. You should have a total of 6 strips.
4. Ruffle all the strips of fabric. The easiest way to do this is to set your tension at it's highest (typically 9) and the width to the longest and just sew ( do NOT backstitch). It will naturally gather the fabric. Leave excess threads on both sides so you can have room to ease the gather to the length of the skirt (it will most likely be too tight and you'll need to loosen the ruffles).
5. Then, pin the ruffles onto the rectangle and sew them on, one row at a time. Leave about 4 inches of material at the top, where you don't add ruffles. You'll use this area for the waistband.
6. After all ruffles are sewn on, put the short sides of the rectangle together (right sides together) and sew. It will now be a tube and start to resemble a skirt. I think this is the hardest part of the skirt as it can be difficult to line up the ruffles on both sides. Mine ended up being slightly off but I just trimmed the ruffles afterwards to help them match up.
7. Now fold over extra material on top to meet the first ruffle and sew. Fold it over again and top-stitch with a zig-zag stitch. Leave a small section of the waistband (near the seam of the tube) open so you can insert the elastic.
8. Add elastic (I used 1/2 inch non-roll). I just measured my daughter's waist and added a few inches. Sew the last few inches of the top-stiching on waistband. And you're done!