Cut 4-inch strips of tulle at four different lengths ranging from 12 inches to 2 inches. There should be a 2- to 3-inch graduation between the layers. Cut enough strips so that you have 40 layers of tulle altogether.
Beginning with the longest layer, use a sewing machine to sew the strips of tulle onto the base of the dancing brief. Work downward so that the longest layer is on the top and the shortest layer is on the bottom. Use the gathering foot attachment on your sewing machine to gather the layers of tulle at the base.
Insert a wired layer in the middle of the tulle layers to add stiffness to the tutu. Cut out a layer of sewing wire to be the same length as the middle tulle layer. Sew the wire onto the briefs to secure it.
To ensure the tulle layers stick together, steam the layers of tulle. Turn your iron onto the lowest setting. From bottom to top, run the iron over each layer of tulle, one by one, so that they lie completely straight.