I was inspired to make this piece when I saw a friend of mine had something similar. I had this shirt that I LOVED but I spilled some sauce on it and left a stain on the front of it. I bought a new one, but kept the old one for crafting. And finally found something to do with it! I don't recommend you wear it with a long sleeved shirt (like I am in the pictures) it was just really cold here, lol. I hope you like :)
(Click on the photo to enlarge and see the steps)
So the first thing you need to do is lay out your Tshirt. Depending on the design on the front (if there is one or not) these steps may be different. For mine though, I measured from A to B and made sure that it was the same size as the like from C to D. You want them to be around the same size.
I'm sorry I don't have pictures for this step, but hopefully you can follow along without me drawing it out for you. If you have any problems, feel free to ask.
Now you want to take a seam ripper or scissors and cut the seams from A to A' and B to B'. I kept my seams and only tore out the original sewing because I needed more fabric, but you can do whatever works for your project.