I make the pillowcase dresses out of gently used top sheets that I purchase at Goodwill and other such stores. I can get at least six dresses out of one sheet. A lot of people are like my husband who doesn't like sleeping under a top sheet. Since you get one with every sheet set you purchase a lot of them end up being donated. Yesterday I spent $6 at the Goodwill and expect to make at least 12 dresses from my purchase.