Pin RIGHT sides together and be sure your tucks are in opposite directions to avoid the bulk. I pinned each tuck and also on all 4 corners. I forgot to add that you need to make a 3-1/2" opening so you can turn it right side out after sewing all around the edges.
I have a question about this step. Aren't the four tucks taken on both the batting and the top fabric? How can they be in opposite directions? Call me stupid, but I just don't get this step.
Janet in Ohio