Our 3.5 year-old has been wetting a lot at night lately, which means daily sheet washings. I only have one fitted sheet that we bought with his bed, and I've been making do for too long with a flat twin sheet that shifts and rolls all over at night. When shopping for more sheets for his bed, I found that they aren't exactly cheap! So instead I scouted through the discount sheets at Superstore. Sure enough, I found these on sale, 2 sheets for $8. I picked up two queen size flats, one in a brown plaid, the other blue plaid.
Then I figured out from the size of the queen flat I could get two sheets and one pillowcase out! I folded the sheet in half, hotdog-wise, cut it down that fold, then cut each sheet to the length I needed (35" x 73" to make an 8" pocket). Then I cut a 7.5" square from each corner of the two sheets, and folded the two inside corner edges together and serged to make the pockets. Then I serged around the whole edge, zigzagged 1/4" elastic to the wrong side of the edge all the way around, folded it under, and zigzagged around again. Finished!
Out of the remainder, I made a pillowcase with inner pocket. I just cut one piece the size of the pillow, the other one about 8" longer. I finished one short edge on each piece, then matched up the pieces so there was the 8" overlap on one edge. That edge I folded back over on top of the shorter one to make the pocket, then serged down all three sides and turned it right side out.
Two fitted sheets and one matching pillowcase from one queen sized flat!