How to make my one shoulder tutu flower dresses! I decided to make a lining so the kids wont get itchy wearing a tutu. Step 1 cut the tshirt. Step 2 cut a skirt out of fabric. Step 3 sew it together to make a lining. Step 4 wrap tulle around elastic to make a tutu. Step 5 add the tutu to the lining. Step 6 (optional) sew the top of the tutu to the top of the lining. Step 7 add a ribbon around the dress. Now your finished!