First off, NOT A NEWBIE PROJECT! Bare minimum of 78 yards of gathering. [link] for cheap Poly/Cotton. If you are going to make this, remember to rip, not cut. Cotton is always on grain when you buy it, so just make a cut and pull.

Okay, this is confusing and will get a little wordy, but bear with me. NONE OF THESE MEASUREMENTS INCLUDE SEAM ALLOWANCES! And I did not make this skirt, it was purchased.

The very first tier is not ruffled at the top, therefore it is a circle cut from 1 square yard of fabric. The diameter of the center is about 11 inches, and the circumference of the waist band should be 55". The whole circle would have a diameter of 33" and a c. of about 133".

The 2nd tier is 10" wide, and between 11 and 15 yards long. On this skirt I measured it to be about 11 yards, but I think more= better.

The third tier is also 10" wide, and 25-30 yards long. I measured mine on this skirt to be 25 yards.

The 4th tier is 6" wide, and 42-48 yards long, I measured mine to be 42 yards, but the gathers are pretty far apart.

I'm not going to post detailed pictures, but all the seams are done very well, and the lace at the bottom is sewn to the 4th layer. You pinch about a quarter inch in the 4th tier, sew it on and then press it so the lace lies flat. Looks professional and leaves no visible thread.