Essentially you are making a queen sized pillowcase and the top of the pillowcase will have two layers of fabric, the quilted layer and the queen sheet. The bottom layer of the pillowcase will be fleece. You will insert the comforter instead of a pillow. Then you will close the pillowcase with buttons and buttonholes enclosing the comforter. A serger will make this whole thing much easier and faster with these long seams.