Summarize the following:
Use a tape measure to measure the distance around the stomach, right around the belly button.  Hold the tape measure parallel to the floor all the way around. Place the tape measure around the area at which you expect to tutu to be worn. Measure a band of 2-in (5-cm) elastic to match the distance around your stomach. Instead of black elastic, you could also use blue, green, silver, or gold. Choose elastic that is nice enough to wear without being covered by additional fabric. Use 2 to 3 yards (1.8 to 2.7 m) of 6-in (15-cm) tulle. Half the tulle should be green and the other half should be blue.  If desired, you can also add in some black tulle. Cut the tulle into strips that are twice as long as the distance between your intended waistband and knees. Knot the tulle in a double layer over the elastic band. Cover the band completely.  Alternate between green and blue tulle strips, weaving the occasional black strip in if desired. Fold each tulle strip in half and place it beneath the elastic band. Hold the fold just above the band and stuff the ends and the rest of the tulle into the loop made by the fold, crossing over the elastic band and pulling the entire length of tulle through the loop. This should secure the tulle strip onto the band. Use a needle and thread to hand stitch the ends of the elastic band together, forming a continuous circle. Use your fingers to gently "fluff" and position the tulle so that the tutu looks full.

Summary:
Measure around the wearer's stomach. Cut a band of black elastic. Cut out strips of tulle. Attach the tulle to the elastic. Stitch the elastic together.