1 - Lay out tank you are using for a pattern on top of larger Tshirt and trace about an inch larger all the way around.
2 - Cut out tank. Note that I cut a lower neck scoop but was careful to only cut through the one layer, not both on this one, but on the second one I made I cut the same scoop on the front and the back.
3 - Sew the sides back together folding over after the first seam and stitching again 1/4" beside for extra strength.
4 - Hem the arm holes with two rows of stitching, again for the added strength, not to mention the seam will lay much flatter.
5 - I took a piece of the side of the T-shirt that I cut off, hemmed one side and both ends of it, and pinned it around the neckline with some gathers to look ruffled, not necessary, but pretty. :) Make sure to pin the right side of the ruffle facing down onto the wrong side of the shirt facing up as you will be folding the ruffle over and overstitching after. Stitch around the ruffle, stopping at the shoulders.
6 - After attaching the ruffle, fold it over so you now see the right side of the shirt and the right side of the ruffle. Do a row of stitching to hold the ruffle down and make sure it doesn't flap up into your face every time you wear it. Then hem the back of the collar with a double row of stitching.
Finished product! Each one with a cost of $1.95!