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Place the fabric facing down on a flat surface. Use a tape measure and colored pencil to mark the dimensions of the comforter. Use scissors to cut out the fabric. Repeat the process with the backing. Place the cut fabric facing up over the batting on a flat surface. Cut the batting 3 to 4 inches (7.6 to 10.2 cm) wider than the fabric. Pin along the edges and throughout the comforter with safety pins or straight pins. Use straight pins to pin the bias tape to the fabric and the batting. Align the outer edge of the tape with the edge of the fabric. The folded side of the bias should face down. Pin the corners flat. Place the backing face down on top of the fabric. Align the edges of the backing with the outer edges of the bias tape and fabric. Use straight pins to pin the backing onto the bias tape, fabric and batting. Use a sewing machine to sew along the edges of the backing, fabric, bias tape and batting on 3 sides. Sew along the edges of the fourth side until you are 12 inches (30.5 cm) from the end. Do not sew the last 12 inches (30.5 cm) of the comforter. Use scissors to trim the extra batting from the comforter. Pull the inside of the comforter through the 12-inch (30.5-cm) hole. The right sides of the fabric and the batting are now facing outward. Bend the fabric over the batting. Bend the backing into the comforter. Align the edges of the fabric and backing with the sewn edges on the comforter. The bias tape should be in between the fabric and backing. Use straight pins to hold the materials together. Use a sewing machine to sew the hole together. Sew along the edges. Iron along the comforter's edges. Cut a length of embroidery floss as long as desired. Thread the floss through a quilting needle. Insert the needle through the top of the comforter. Bring the needle back through the top of the comforter. Remove the floss from the needle. Tie the floss in a double knot. Repeat the process as many times as desired throughout the comforter.
Cut the fabric. Cut the batting. Pin the fabric to the batting. Attach the bias tape. Attach the backing. Sew the comforter together. Remove the extra batting. Flip the comforter right side out. Close the hole. Press the edges. Attach the ties. Remove any remaining pins.