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I used the Michael Miller tutorial found here www.michaelmillerfabrics.com/blog/Fitted_Crib_Sheet_Tutorial.pdf. I like this tutorial because it uses the french seams on the corners so you don't have any raw edges exposed. It turned out pretty well, but I would strongly suggest a few alterations.
First - All the tutorials I found were for 45" fabrics. I recommend using 60". The sheet I made just barely covers the mattress on the sides, but I have a thicker mattress (6" thick). If you have a thinner mattress then the 45" should be fine. I just like for the sheet to fully cover the mattress and tuck underneath a bit.
Second - I would put elastic all the way around the sheet instead of just the two short ends. That way you aren't left with puckers in the middle that you are trying to smooth out when you are 23 weeks pregnant and the top rail of the crib is hitting you mid-stomach.
Third - If you have a thicker mattress like mine then I would cut 9" squares out of the corners instead of 8". It will fit over the corners better and help pull the sides tighter.
I will make another crib sheet in the near future using the alterations I suggested. I will even take pictures of my progress instead of just the finished product. Next I plan on working on the crib skirt. I will take progress photos because I am going to try to make that on my own.
In case you haven't noticed, I am revealing my fabric choices to you a little at a time. I started with the blandest (Quilters Cotton Solids in Saffron) and will end with the brightest (the bumpers). I hope to have some more for you in the next few days.