Here is how I do it...I cut an old sheet to the size of the box springs top with a seam allowance along the sides and foot of the bed..I hem the top edge or use the part of the sheet that is hemmed. Next, I measure how far it is from the top of the box springs to the floor...I cut fabric again leaving room for the seam at the top and the hem at the bottom. I measure the sides and end of the bed and double the total. I cut and hem the fabric and ruffle the top and attach that to the old sheet I have cut for the top of the box springs. Is that clear as mud? I hope not. It is really easy to do and they do look so pretty. I have also pleated the fabric rather than ruffled..both work well. You can do it!!!