Measuring and Preparing the Fabric

• 1). Measure your mattress. Since some mattresses are deeper than others, it's important to measure the side depth as well as the length and width.
  
  
• 2). Calculate the fabric yardage you'll need. Add the length, the depth times two, plus 12 inches. This is the total length measurement. Divide it by 36 to determine the number of yards. Add the width, the depth times two, plus 12 inches. This is the total width measurement. Unless you're making a crib sheet, this measurement will probably be wider than standard 44-inch or 60--inch fabric, and you'll need to purchase extra-wide fabric to avoid sewing two pieces together.
  
  
• 3). Purchase enough fabric to cut a piece according to your total length and width measurements. Cotton, percale, flannel and jersey are all good fabric choices.
  
  Purchase 3/8-inch wide elastic, as follows:
  
  Crib sheet: 60 inches
  Twin sheet: 66 inches
  Double sheet: 80 inches
  Queen sheet: 90 inches
  King sheet: 100 inches
  
  
• 4). Pre-shrink the fabric by washing and drying it. Press out the wrinkles.
  
  
• 5). Lay the fabric out on a flat surface. If you don't have a table that's large enough to accommodate it, use the floor.
  
  

Cutting and Sewing

• 1). Cut a square from each corner of the fabric. To calculate the size of the square, multiply 1.5 times the depth of the mattress. For example, if your mattress is 10 inches deep, multiply 1.5 times 10, which equals 15 inches.
  
  
• 2). Line up the cut edges of a square, with the right sides of the fabric together, and stitch. This forms the fitted corner. Repeat with the remaining three corners.
  
  
• 3). Press under 1/4 inch on all sides, then press under 1/4 inch again. Sew the hem.
  
  
• 4). Cut the 3/8-inch wide elastic into four equal pieces. Fold a piece of elastic in half to find the middle, and tack it to a corner seam.
  
  
• 5). Stretch the elastic in both directions and sew it in place, using a zig-zag stitch. The elastic should stretch about 12 inches in each direction for a crib sheet, 14 inches for a twin sheet, 16 inches for a double sheet, 18 inches for a queen sheet and 20 inches for a king sheet.