First you will start with a rectangle that is double the length of your waist, or babies waist. And about 4 inches longer than you want the skirt.
Next fold it in half and sew the sides together. Then, using your elastic as a guide, fold down the top hem so that it is a little longer than your elastic. I used 2" elastic. Sew all the way around leaving an opening to put your elastic through.
Next put your elastic through, then sew the elastic together and close the opening. Arrange your ruffled area however you like it. Then, take a zig zag stitch and sew around the top again, and then a little above your elastic seam at the bottom. This just makes a cute little effect, you don't have to do it, but it looks cute!
Here is my daughters finished skirt! It is a little bit higher on the waist. I love bright colors for her since she looks so good in them with her dark hair!
Here is mine... Excuse my dirty mirror, I was feeling lazy as usual and didn't wait till my husband got home to take a picture. Also, I probably wouldn't wear this with a red shirt, but I was again, lazy and didn't bother to change. Enjoy!