The instructions say to sew the top and then the bottom, leaving about 3" to turn it. Then sew the sides, with the elastic ends inside the edge. Turn it, press it. Then, pleat it, then sew the outside edge all round, including the turned edge. Sewing around that outside edge is when my machine balks. I counted layers and there are 12. It's just quilting cotton, though. It kind of reminds me of trying to hem jeans. I thought about using my walking foot, but haven't tried it yet.
bkay