Start by cleaning your working area.

Trim a straight, clean edge on your PREWASHED fabric.

Cut the length of the fabric to 68 inches. (If using a fabric wider than 44 inches, trim the width to 44 inches as well.)

Fold the fabric in half to match the four raw-edge corners. Cut an 8-inch square from the corner; you should be cutting through four layers of fabric.

To sew French seams on each corner, you'll start by matching the two sides of the first corner WRONG sides together and sewing a seam close to the edge.

Flip the corner so that it's RIGHT sides together and sew a 3/8-inch seam, or just a little wider than the first seam. This will encase the raw edge. Be sure to trim the loose threads as you go.

Repeat with all four corners.

Lay your fabric right-side down and fold up and over no more than 1/3 inch of the raw edge.

Fold over a second time, so that the raw edge is now encased. This will be where the elastic will be enclosed to make it a fitted sheet. At this point, you may choose to iron the fold; however, unless the fabric is super wrinkly, I skip this step. It saves time and it also doesn't have to be perfect because this will be on the bottom of the crib mattress where it doesn't show.

Sew on the very inside edge of the fold to allow plenty of room to slip the elastic through later on. You will do this all the way around, leaving about 2 inches open at the end. Whenever you reach a corner French seam, turn it toward you before folding it over twice and sewing. This will make it much easier to run the elastic through later. I also suggest backstitching over the French seam for extra reinforcement. Trim the loose threads.

Cut a 78-inch piece of elastic. Put one end through the eye of the weaving needle and pull through a tail measuring about two inches. Secure with a very small safety pin, spacing it about an inch from the eye of the needle.

Secure the other end of the elastic to the two-inch opening of your crib sheet outside hem.

Gently push the needle through the encasement and work it through all four sides of the sheet, gathering and pulling as you go along, until making it all the way back around to the opening.

Remove the safety pins, holding each end of the elastic securely.

Overlap the elastic about two inches and sew the overlapped section, backstitching a couple of times for extra durability. I like to use a wide stitch and gently stretch the elastic toward me as I go, to allow more "give" when the sheet is being used.

Sew the two-inch opening shut, being sure not to sew the encased elastic.

At this point, it's likely that the fabric will be gathered unevenly around the four sides of the sheet. Work to more evenly distribute the bunching caused by the elastic. This can take a little time, but will help it lay and fold better.

All done! Enjoy in your own baby's nursery or consider giving it as a baby shower gift. A parent can't own too many crib sheets!