
1. Cut the jeans. The easiest way to get a straight line across is to first cut off the legs about an inch below the crotch seam. Then cut the crotch seam in half (parallel to the waist). Lay it down flat and make sure the waist is even and slowly cut across both the front and the back at the same time. Take less off at first, just in case you blotch it and have to cut another line across. It doesn't have to be perfect, the cuteness of the ruffles is going to be the eye catcher anyway.
2. You will need to cut three strips of fabric, two for the ruffles, one as a connecter for the skirt. The connecter piece is what you sew the ruffles to and is then sewn to the jeans. Here's the math to determine the lengths & widths for the pieces. Measure the resulting opening on the jeans. For the twins' skirts it was 30" (size 6), for Kelly's it was 26" (size 3T). The connector piece will be that length plus 1", (extra is for a 1/2" seam on both ends). So the length for the twins was 31", Kelly's 27". The width is up to you but I used 4-5" (you can always trim this piece later if need be). The ruffles you want to be 1/3 more than the connecter piece in length so you can make the ruffles "ruffle". Still using the above measurements, I cut two pieces 40" long for the twin's and two pieces 36" long for Kelly's. You can go a few inches more than the 1/3 rule if you want a fuller ruffle but remember that most fabric is 42" wide and comes in yards, 36" (I wanted to avoid "piecing" fabric together with this skirt). The width is determined by how long you want the ruffles. You will be folding this piece in half so if you want a 3" finished ruffle, cut the width to 6". I used 6" on the twins and 4" for Kelly's.

3. On the connecter, finish one long edge (zig zag stitch, fold/press under twice and straight stitch, or serge). Iron both ruffles in half long ways, right sides out, wrong side of the fabric inside.
4. Make the ruffles. If you've made ruffles before, feel free to use your own method. This is the one I learned from Singer's Sewing for Children. Sew two long basting stitches, one 1/4" from the opened edge of the ruffle (opposite the pressed folded edge), one 1/2" from the opened edge. Leave the threads long, do not trim.

To "ruffle", pull one of the threads on the 1/2" stitch, scrunching up the fabric on the other thread. I like to scrunch the fabric halfway using the left side thread and then scrunch the remainder from the same 1/2" stitch thread on the right side. The other basting stitch helps stabilize the ruffles and also if you break the first thread (pulling too hard, I've done it too many times to count), you can finish ruffling on the second basting threads. Repeat with 2nd ruffle.

5. Time to sew the ruffles to the connecter piece. You will actually undo most of your ruffling to stretch the length of the connecter. I like to work left to right, pining as I go. Place the top of first ruffle about 1/2" above the finished edge of the connecter. If you unruffle too much and the ruffle end doesn't match the edge of the connector, just pull the basting thread again and "re-ruffle". This step takes some practice, don't worry if you have to unpin and try again.

Sew just right inside the 1/2" basting line, try to keep the basting stitches parallel to the long edge of the connector. Go slow and I usually stop every 10 stitches and readjust the fabric to keep everything straight. I then zig zag the top of the ruffle to prevent loose strings from the fabric (you can finish this raw edge any way you like but I typically sew with as few passes under the iron or sewing machine as possible).
6. Add the second ruffle to the connecter. Pin using the same method above, making sure this ruffle covers and overlaps by a small amount the stitching of the first ruffle. This may or may not mean the top of the second ruffle matches the top of the connecter (mine didn't)

Sew and finish likewise and then if necessary trim the top of the connecter to match the top of the second ruffle.
7. If you are confident your measurements are all correct, go ahead and sew the skirt into a loop with a 1/2" seam, matching up the ruffle edges. If not, pin the skirt to the jeans, top edge of the connector to the bottom of the jeans, right side of the skirt to the inside.

Adjust the seam as necessary, unpin, sew and finish (I usually trim the excess fabric as well). Pin the skirt back to the jeans as stated above, I like to have the skirt seam over the back seam of the jeans. Stitch just outside (left of) your stitch that connected the ruffle to the connecter. This should be about 1/2" in and will prevent any of the previously made stitches from showing when you flip the skirt down. You can finish this edge with a zig zag or another method but I actually didn't (laziness...). Flip the jeans inside out and pull the skirt down. Press this seam with the jeans edge down.

8. Voila, you are finished!

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