I sold a couple dozen this december (banner year for skirts!) I use a basic 12 pieces per skirt (about a 36" wide skirt).I use either 2 or 3 fabrics. I like to use flannel instead of batting. This way I can get 1 1/8 yds of flannel (at $2 per yard) and the same of a solid cotton when on sale. I birth it and then topstitch with a decorative stitch and stitch along the seams (usually the same decorative stitch). I want them secure because they will be tugged on, pulled at and probably just thrown into a washer and dryer. This keeps my cost down to less than $9 per skirt. They sell for between $36 and $40 dollars. And, you don't have to use just Christmas fabrics. One of my biggest sellers is the Santa on a beach with decorated palm trees with a solid fabric and a tropical fabric. (I actually cut the solid into 2 smaller pieces so they separate the prints with thinner slices. If you are looking for color variations and ideas - go to Pinterest. I like this style, but, once you have played with it, it is very easy to alter they edges, add appliques, piece the 'slices, etc. They can be addictive (like making the fold n stitch wreaths) but I find them so much fun and a great quick break between quiltmaking.