You will be constructing three panels and three bands.
  You will use one each for both sides and the foot of the bed. 
I determined my dimensions as follows:
Face material
Width:  Twice the side distance from the head to the foot of the bed ( I wanted double fullness) plus 6 inches (5 inches for two, 2 1/2 inch returns and 1 inch for two 1/2 inch seams). Use the same method for the foot of the bed.
Height:  Distance from top of boxspring to floor plus 31/2 inches (21/2 inches for hem and 1 inch for seams).
Width:  Dimension of face material minus 10 inches.
Height:  Dimension of face material minus 5 inches.
This will create hems and side returns.
Head: 2 bands
Length:  Distance from the head to the foot of the bed or the distance that you will need to fit the tape you have attached to your mattress plus 1 inch.
Width:  5  inches.
Foot:  1 band
Length:  Distance from side to side of the bed or to fit attached tape plus 1 inch.
Width:  5 inches
First, I serge or overcast all edges on the face fabric if it tends to ravel. Usually not necessary on cottons and lining fabric.
Fold fabric in half, lengthwise, face side out.  Press and turn end seams. Topstitch ends and overcast or serge the long side. You will have three,  4 inch wide bands. Stitch the loop side of the hook and loop tape to the folded edge of the bands. Set aside for later.
Join right sides of face and lining fabric. Stitch the bottoms together (long edges) stopping 21/2 inches before each end. Turn and align the tops. When you align the tops you will notice that your hem is in place. I am a nut for the iron so I would press the hem now. Next, either stitch or serge the top edges together, totally. The lining should be short. Now you have a lengthy piece of fabric with the ends open and a nice hem in place.
Next fold the return allowance back and fold under seam allowance mitering the corner at the hem. You can machine or hand stitch the returns. I hand stitch because it cannot be seen on finished side and looks more professional.
Panel with return pinned.

Hem on the left, miter and return pinned.

Hand stitched miter and return.
Next sew gathering tape to the serged edge. Stitch on the outside edges of the gathering tape.
Now you will gather the panels to fit the bands. Mark panels and bands at 1/4 intervals with ball point pin or sewing marking pin. Gather panels to fit bands fitting to each quarter. You gathers will then be even.
Next stitch the panel and the band together. I stitch twice because this is very heavy. 
You can then trim and overcast or serge the seam.
You have finished the panel!
All that's left is to attach the bedskirts to the mattress.

Now adjust your new bedskirt and enjoy!

I hope these instructions are clear. If not, please contact me with any questions.
Savannah Granny (Ginger)

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