Take your 3 oversized T's and cut them to the length of ruffles you want. I did mine with 18 inches, 12 inches, and 8 inches. I added 2 inches to the top (shortist) layer for a foldover seam (in the end it will be 6 inches).

Now you should have three tubes. Put the middle one over the long one and the shortist on top.

Take the shortest layer and fold it over to the other layers (this is why you cut it two extra inches).

Make a slit in the folded over area large enough to slip your elastic into.

Sew arround to attach all four layers.

Cut elastic to your waist (or hip depending on where you want it to hit) size + 1/2 inches.

Insert elastic into the slit made in the previous step.
HINT: Easy way to get elastic all the way arround: attach a saftey pin to the insert and slide it through.

When the elastic edges meet, sew them together (this is why you added 1/2 inches).

Sew up the slit so you can't see the elastic any more.

BINGO!!!! Turn rightside out and it is done.