I've made a few twirly skirts without any patterns - just using simple measurements of who will be wearing the skirt and I try to use full widths of fabric (typically 44" wide). Each time I do it a bit different - nothing wrong with that - work with what fabric you have & the amount of fullness you want.
I keep notes on an index card as I go along and when the skirt is complete, I lay it out flat & take a picture. I then add my measurements & notes to the picture. This is how I record & remember what to do the next time and I have a good visual of an actual skirt I made so I know I want to do next time.
Two examples are shown below. There are no pattern pieces per se, because everything is straight cuts. Just use your cutting mat & ruler and a rotary cutter and cut strips in the measurements you need. However, in this case, my "pattern" is a size 5/6/6x and the measurements (pseudo pattern pieces) are shown in the pictures.
Pink & orange twirl skirt:
1. Cut your fabric pieces as shown (this particular skirt was a toddler size 5/6/6x).
2. Starting at the top & working your way down the skirt. So begin by finishing (I serge the raw edge) the edge of the waistband fabric & then fold down (use an iron for neatness) the top edge 1.75".
3. Top stitch it 1/4" from the folded edge.
4. Now stitch around the circumference again 1" below that top stitching line.
5. Cut 3/4" wide elastic to fit your child's waist - with the amount of snugness you prefer.
(If you use 1" wide elastic, your measurment between the two rows of stitching needs to be 1.5" (And you need to cut your fabric 1/2" deeper - in this example your waistband fabric would be cut 6" by 1 fabric width instead of 5.5" You can insert & finish your elastic now or when the garment is finished. I tend to add it now so the little one can try it on after I add the 2nd fabric so I can see how deep I need to make the ruffles to get the length I want.
6. Now evenly gather your next fabric & attach it to the waist band fabric.
7. Hem the edges of your ruffles. I typically do a rolled or very narrow hem.
8. Gather & stitch your ruffles one at a time to the middle fabric. First add the short ruffle RS together & then add the 2nd one.
Next example:
Same concept, only 3 layers versus 4.
FYI:
SA = seam allowance
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