Lay the sheet out flat on a large table or clean, carpeted floor.
Fold the sheet in half lengthwise.
Cut two feet down along the top of the closed side of the sheet.
Pin along the open side and bottom of the sheet with safety pins, leaving two feet at the top open on both sides.
Sew a seam with a 1/2-inch allowance along the top and bottom of the sheet, removing pins as you go. Also sew along the sides edges you created by cutting the sheet.
Fold the sheet in half lengthwise and roll it up starting from one end. Tie a piece of ribbon around the middle to keep it secured.
