Now take the 2 sides and follow, follow along with both of them until you get to the next pocket. You can just kind of wiggle it around until you find both pockets and you put your hand inside the next set of pockets. Okay at this point it is good to do a lot of fluffing like this to drop, to straighten out some of the material. Now you have your hands in both corners of the short end, we are going to put our hands together and flip over again folding one corner on top of the other corner. Again shake it down to straighten out the material here and now we would lay that on our table and begin the folding. Okay this is how you lay it on the table, the template is at the end of the table so we can judge how big we need to fold it. Now this is a very deep pocketed sheet and we would fold that deep pocket in full length in. Hold that grasp the corner and the end and pull that nice and straight Now this has a very stretchy ruffle side you can just fold that down like that and then again we want to straighten out the top here and just pull it as straight as possible. Get that gather material to be straight across and then on the corner you are just going to tuck and fold to make it as flat as possible.