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The grommet panel must be a minimum of 70 inches wide, between the side hem seams, to provide just slightly more than 1.5 times fullness on the 40-inch space.
Measure the width of one of the grommet-topped curtain panels. Double the curtain rod length from Step 1, and divide the result by the curtain panel width. Round up to the next even number for the total number of curtain panels you need.