I started with a plain black men's t-shirt that had come in a 4-pack along with the shirt I used for this skirt. For the ruffles I used an old favorite shirt that just was too short to wear anymore. (Same one I used for the guitar shirt.)
I cut off the collar to make a less "crew neck" neckline. Plus, that's what it seems most people have suggested on the sites I bookmarked.
I also shortened the sleeves to match some on a maternity shirt that I have and love.
I cut the other shirt horizontally into lots of strips.
Then I played around with where I wanted them to end up. This part was fun. (It reminded me a little bit of this sweet toy I had as a kid. It had this plate with a lady on it and you lifted the lid and draped different fabric over her body to make outfits. It was awesome - too bad I can't remember what it was called or have a picture. And as a side not to my side not. My sister - or maybe they were mine? - had Fashion Plates that were also very cool to play with.)
EDIT - I found out what the toy is - "Flip and Fold Fashions!" Did any of you have this? It was so awesome!
(photos from here)