are pulled back from outer cover sides a and c respectively so that liner sides c and d are over each other and the velcro strips 8a and 8b are aligned with each other and are immediately adjacent to each other and face each other of course there is a small fold where strips 8a and 8b are each attached to two layers of cloth at this time the edges which currently are upper and lower edges 6 and 8 of inner liner sides c and d are overlock stitched as illustrated in fig5 in step 6 a middle stiffening board 10 is inserted between inner liner sides c and d from the left side as seen in fig6 and padding material is added for example by wrapping a 1 2 inch thick strip 12 of soft foam several times around the currently exposed surfaces of inner liner sides c and d as illustrated in fig6 middle stiffening board 10 can be made of a material such as wood or plastic and is somewhat longer than the left right length of inner liner sides c and d so that it can be extent through the entire length of the inner liner sides c and d and still leave an exposed part that can be grasped by hand of.