I just wanted to post the link to the basic pattern I used for my skirts. It can be seen here at Two Little Banshees. I did do some alterations such as making my rectangles 10 inches x 34 inches and 6 inches x 40 inches so as to scale it up for my toddler. I confess I also do the sewing in a different order, mostly so the back seam is the last once since I am much better at sewing in straight lines than around a circle. None the less, this tutorial does a great job of showing how to make the ruffles and finish all the edges so it looks quite professional.