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Step One: Unfold the tablecloth only partially. It comes folded in the package, and you'll just want to unfold it horizontally leaving it folded in fourths lengthwise. (This will make sense when it's in front of you!) In other words, it will be opened lengthwise with the fold along the center still in place, and then folded again.
Step Two: Cut perpendicular to the fold. I used a 3-1/2" wide quilting ruler and a cutting mat, but any will do. I also used a rotary cutter which made it super speedy and neat, but scissors would work fine too. Just kept cutting 3-1/2" strips until you've reached to end! Of course, you may want your strips wider or narrower based on your preference and that's fine too!
Step Three: Pin your elastic into a circle. Stretch your elastic over the back of a chair to act as a second pair of hands. Now you're ready to start attaching the strips of plastic.
Step Four: Unfold strips. At the middle of the strip, drape it over your hand. Then, with the elastic in front of the strip, grab the plastic from the other side and pull through the loop you've made. (See photos.)
Step Five: Adjust the knotted plastic carefully, as it will show over-stretching. Just work is gently.
Step Six: Continue around the elastic until all the strips from both tablecloths are attached. Now depending on your waist size, you may need more or less of the strips to get the fullness you desire.
Step Seven: I made two skirts, one for each daughter in different colors, and one wanted it shorter. Just cut to length with scissors while it's on the person who'll be wearing it or mark with a marker, and remove the skirt and cut.