I found this idea on Pinterest and I have already made three, with two more being made this afternoon during nap time.
I used a flat sheet from Target- I bought the entire sheet set with the thought that I would turn the fitted sheet into a storage bag and turn the pillow case into a bag. I have done neither of the last two things but will post pictures if I ever get around to making them. I cut the sheet at 84 inches with the first and last sections being 22.25 inches and the middle two at 19.75 inches. Her directions are incredible and the pillow beds are super cute and comfy. I can't wait for Christmas Morning!.