whole piece. Turn over small hem at top edge and sew down with a straight stitch. Using tailors chalk or some other removable marker, Mark 7 lines across fabric  at equal distances from each other as a guide for attaching the shirring elastic, (see note at end). After shirring the width should be about your chest at armpit measurement.  (Make sure you remove the marked lines at this point.) Sew the edges together matching the elastic ends.  I then sew this seam flat so it doesn't irritate the wearer. Turn up your bottom hem at a measurement equal to the length from armpit to mid knee.  I added a wide hem so that it could be let down. Attaching the straps The join in the fabric now sits at centre back Measure in 1 1/2" from the side and attach the front straps to the top hem.  I turn my ends under and sew around the edge to do this. Place your back straps to sit just inside your front staps and attach. With all those words you can see why it took so long.  I'm sure I would have been quicker if I hadn't been in this wheelchair. Now I need to make a little flower to go onto a hair-clip to finish it off. Note about shirring Nearly every sewing machine manufacturer has a different recommended method of doing this.  Some wind the elastic onto the bobbin, some have a special foot attachment.  In some classrooms I would