Cut only the front so that the neck is not too round or too square.
Cut sleeves too
In the back, neck getting cut by almost half of the shirt, right in the center cut a small line down
The back of the shirt, where you cut the big circle, make a loop to get the ribbon. The ribbon has to go initials sewn on the banks of the shirt so as not to leave.
Maybe You can sew a hem on the front, but is optional
4.-Now pull the ribbon for shrug and make a bow.
And ready. Enjoy