1. gather your materials

for my skirt, I chose black shorts with white stripes and lilac-black-striped fabric for the top. Under it goes black tull.

2. cut your shorts, depending on the length you want the elastic part to be

(I liked the idea, that one could still see, that my skirt originally was a shorts, but I don't know how you'll feel about it)

3. Cut out the upper fabric as a circle skirt

if you need a tutorial, this one should help:

http://homepage.ntlworld.com/crispin.roche/circular.htm

I've made a pattern for me (see step 1) my skirt is about 8" long

4. Cut out your tull

you can either cut it like the upper fabric in a circle (but it should be longer, if you want it to be seen, about 2")

or cou can cut rectangles, which should be also 2" longer than the upper skirt (=10"). But if you cut rectangles, you should let it be 2 or 3 times the size of your hipps (or waist, or whereever you will wear it), otherwise it won't gather as beautifully as the tutu it is intended to be

since I used this method to create my skirt, I tried to illustrate it for you as best I could

5. Sew all layers together, pulling the elastic fabric, when necessary.
Use a zigzag stitch, so that it will stay stretchy

6. You're almost done

zigzag the hem of your upper skirt, your fabric will curl adorably if you pull it a bit while sewing
(play with different colors of thread than your fabric, for a nice effect)

you can also serge the seam you have sewn to attach your layers to the shorts in order to stop the fabric from fraying

Now you're done!

Sift through your drawers to create a fitting look with your new skirt and enjoy the looks of envy, when you stroll down the streets

I really like the pastel colors of Sofia Coppola's "Marie Antoinette"

this outfit reminds me a bit of it ;-)