- 1). Cut out two seashell shapes out of the "bra" fabric. Each seashell should be about 4 inches wide and 5 inches long. Hem all around the edges of the seashells and sew or hot glue them onto the chest of the skin colored t-shirt (to look like the cups of a bra).
- 2). Cut out a piece of the shimmery fabric that is wide enough to go around the child's waist (plus 2 inches) and long enough to reach from her waist to her ankles. Fold the fabric in half, right sides together, bringing the long ends together. Sew up the skirt (1 inch seam allowance), leaving 5 inches at the bottom for a slit.
- 3). Hem the bottom of the skirt and the slit. Fold over the top of the skirt about 1 inch and sew it in place, leaving it open at the ends. Thread some elastic through the opening and, once it's all the way through the waistline, sew the ends of the elastic together and close the waistline.
- 4). Cut 2 half moon shapes out of the tulle. Sew one piece of fabric to each side of the bottom of the skirt (curved side down, straight side attached to the skirt), forming the "fins".