Start out by cutting your strips (mine are 5 inches wide) (I used a queen flat sheet, it's a great inexpensive way to get a large quantity of fabric) I just cut little inch long snips, and ripped the fabric into strips because I wanted that frayed edge!
Here's what is looks like as you are ripping!
You can either iron the pleats into the strips like this, then sew down the middle (takes forever) or you can use a pleater foot! I just took the guard off mine so I could pleat down the middle instead of just on the side.
This is what the pleats look like out the back of my machine!
I used this walmart brand flat sheet (they are like $4) for the curtain itself, (and a queen flat sheet is what I used to cut the strips from to make the ruffles, same brand)
I used a seam ripper to open the end of the seam on the casing (at each end of the top of the sheet) to make a place for my curtain rod to go through
I just leave it ripped open like this, and keep it folded in, once hung on the curtain rod it pulls straight and looks great!
One more view of the casing for the rod
This is the bottom of the sheet, I measured how long it was from my rod to the floor, then I added 4 inches for a seam allowance!
I ironed over 1 inch
Then I ironed over 3 inches (remember the edges are already seamed)
And sewed a seam at the top of my ironed fold!
Bottom all done! I ironed my ruffles to make them look more ruffled and pleated!
Lay it out on your curtain (sheet) after the bottom is hemmed and pin your ruffles into place space evenly! I made 2 curtains, one is a twin sheet that I sewed 2 ruffles on, the other is a full with 3 ruffles)
Just remember to stop your ruffles at the casing, if you sew through it you won't be able to slide your curtain rod through! ;) (don't ask how I know that!) LOL
Sew your ruffles onto your curtain!