Gather your materials:
Fabric (between 2 – 4 yards of 44" fabric, depending n your size)
Thread (lots, this pattern eats thread)
1/2 inch elastic (enough to go around your waist)
Tape measure
Scissors
A rotary cutter and mat are helpful, but not necessary.

Paper, pencil and possibly a calculator

Measure yourself.
Take two measurements:
Your waist (or where you want the skirt to sit)
Your hips/butt (your widest part)

The math:
Take the measurement for your widest part, and add about 5 inches.
Divide that number by two and round up if necessary. This is "A"
Add 14 to "A", this is "B"
Add 14 to "B", this is "C"

Multiply "B" times 2 this is how long of a piece of fabric you need (round up to the nearest yard, it is always nice to have a little leeway)

Completely unfold your fabric and press it, it's tedious, but it ensures that all your pieces will be straight. Then cut out your pieces using the picture as a guide.

Sew the matching pieces together along their short ends, with right sides facing

Press open the seams.

You now have three tubes of increasing size. The smallest is the top tier, the longest the bottom tier.

take the top tier and make the casing for the elastic:

fold the top edge over 1/4 inch, press, then fold it over again, this time a full inch. Press again.

Sew along the bottom edge of the hem. Leaving a two inch gap for inserting the elastic.

Do the same thing to the bottom tier for the hem but sew it completely shut.

Make the notches for lining up the tiers:

Take each tier in turn and lay it flat with the seams at the sides. Then fold it in half, putting the seams together. Cut a small notch at the top and bottom of the fold lines (DO NOT CUT YOUR HEMS)

set your sewing machine to the longest stitch length. And loosen your tension a little.
Sew along the top edge of your bottom tier, about 1/2 inch from the edge, do not back stitch.

GENTLY pull at the bobbin threads to bunch up the fabric. be careful not to break your threads.

match up the top edge of your bottom tier with the bottom edge of your middle tier. Make sure they are the same length. Tie off your threads when you are happy.

Place the middle tier inside the bottom tier, so that the right sides are together. Match up a pair of seams, and pin. Then match up the next notch, then the next seam and the final notch.

Lay the pieces flat, and arrange the ruffles evenly, pinning periodically to keep everything in place.

Sew the two pieces together, leaving about 1/4 inch seam.
Use your fingers to press down the ruffles as you come to them, so that the foot does not catch on them, or push the fabric out of alignment.

Remove the basting thread, and press the seam up, towards the top of the skirt.

repeat step 9 - 13 for the middle and top tiers.

cut the elastic to your waist measurements (or wherever you want the skirt to sit) minus about 2 inches.

put a safety pin on one end of the elastic and thread it through the top casing you made earlier.

Pin the elastic together and try on the skirt to make sure the elastic is tight/Loose enough.

Sew the elastic together, pus it inside the casing and sew up you gap.

Admire you sexy, sexy self in your new summer skirt!

I am tall, like to wear long skirts, and also wear them a bit higher than the usual 'hip hugger' fashions. So this makes a perfect skirt for me.

If you are shorter, want a shorter skirt, and/or want it to sit lower on your hips. Simply take an inch or two from the height of each tier.