Gather Supplies.Get the T-shirt you'd like to cut the shoulders out off,a sharpie or pen and some scissors.

Next,Lay your shirt down on a flat surface,straight(use the iron if needed).Then using the marker start at the top anywhere you please.I was trying to make it small but that didnt work lol.Anyways do what i did and make it any size you choose but not to low because you will show your boobs and you dont want that.Do this with the other side.

Next is the part you have to pay attention too.Cut outside the Sharpie or pen line.Do this with the other shoulder and walla !Cut off the extra stuff thats left on the edges if you didnt use sharp scissors.

The finished product!!Sorry i didnt take that many pictures i got into the project and forgot.Anyways There you go.