I whipped up this little mermaid skirt in about an hour and a half. I took the child's measurements (20.5" waist, 17.5" length). Wanting to give her some walking room, I sewed a 25" x15" tube, then layed out flat and cut a 'v' shape in the front and back. I cut strips of fabric (I started with 10" strips and trimmed them during the fitting stage) and gathered them onto the base for the fins. I used my serger for the entire project. I could have used a rolled hem edge for the fins, but was in a hurry and just serged around the base. I think it turned out cute. Really simple and fast mermaid bottoms!