4. Press a small seam on the bottom (1/2 inch) and a bigger one on the top (2 inch), the top will be the tunnel for the elastic.
5. Stitch the bottom seam.
6. Stitch the tunnel for the elastic. Make sure you leave an opening to pull the elastic through later. I usually mark the opening with pins before I make the tunnel.
7. Measure the length of the 'skirt' you made so far. Divide the length by 3. Take this number and add 1 inch (for 1/2 inch seam allowance on both sides). Cut off that amount of your second fabric.
8. Zigzag the raw edges and stitch the finished edges together with a straight stitch, right sides together.
9. Press a small seam on 1 side of the fabric.
10. Stitch a seam with a straight stitch.
11. Now, slip the second piece you made, inside out, over the first piece (right side out).
In the picture: The tunnel of the first (striped fabric) piece is at the top of the picture,
the bottom seam of the second (flower fabric) piece is at the top of the picture. I left room between the two pieces (oops...), but in order to have 3 equally sized tiers, make sure you line them both up at the top!!
15. Measure your girl's waist and cut enough elastic (plus some extra) to make the skirt fit comfortably. Pin a big safety pin through the elastic, and pull the safety pin through the tunnel. Pin the ends together with the safety pin and let her try it on before you actually sew it together. Adjust width if necessary.
16. Stitch the elastic together. Make sure it isn't twisted in the tunnel.