The first thing I drew on paper, half of the collar of the form that I wanted. Then I cut it.

After that, I posted a pattern on the fabric, encircled her. In total you should have four parts. DO NOT FORGET ABOUT SEAM!

Then I lay down the details right sides inward and tack. It turned two pair. It is very important at this moment stitch braid to the halves so the longest part must "dangle" between the right sides. Bands will serve as a clasp.

Then I stitch the seams on a sewing machine (do not forget to leave a couple of inches is not stitched to continue to turn our product), after which I handled the edge. Now you can turn out. We've got two identical parts. The remaining space is not stitched, I sewed a hiding seam in arms. Then the two halves sewn together as a hidden seam. That's all!

I decorated the collar of the sugar-skull (I made it myself, inspired sugar-skull by Charlavail). About how to make a sugar-skull you can see in the next my posts :)