If you look closely at the picture you can see that I pressed the bed skirt layer in half to mark the center point. Next, I folded the material in half and pinned it together and pressed it. I took it to the sewing machine and sewed a straight stitch along the folded edge about a presser foot width. The reason I did this was for washing purposes. I knew with that extra layer of stiffener inside the ruffle when it would be washed it would slide down and be a mess. This will hold it in position and solve that problem. This is an unusual material. It is more like a nylon and kind of slippery to work with.
Now this is finished and ready to be ruffled and added to the pillow. I have another one of these to make because my daughter has two girls and they have bunk beds. I will make my second ruffle to this point and then get back with more pictures to finish this project. If anyone has any questions, just leave me a comment!