Actually it is very easy. Just cut left over tee into 1x4" strips (lots of them). Get a hand towel and mark it in 1" segments all the way across the short width. Using a triple stitch for strength, just sew those 1x4 down the middle following the markings on the towel. They are scrunched up a bit (I'd say about 35 to 40 across the line). Then just do the same on the next line and so forth. It is easier to go from left to right so you always have just the towel part on the right. They are very soft to stand on and can simply be thrown into the washer and dryer as needed.