Thanks for this. I have been wanting to repurpose a winter weight flannel comforter cover that I bought for a Queen size, as it is just too big and heavy, and does not fit into my washing machine!
My children love flannel sheets and I thought I'd make some soft fitted sheets for them from it, but did not know how to start. Now I do!
I still dont understand how to sew on the elastic, but if I buy some I'm sure I can work it out.