Flatten the plastic grocery bags with your hands; then tug on the handles to straighten the sides of the bag.
Take one plastic grocery bag and cut with scissors just inside of one of the bag's handles in a straight line from the bag opening at the top down through the bottom of the bag to make a strip of plastic about 2 to 3 inches wide.
Take the plastic strip and cut the plastic with scissors from the inside of the handle down to what used to be the bottom of the bag in a straight line to make an open plastic loop.
Cut across the short width of the loop to create one long strip of plastic that will form the tutu's waist and ties; set aside.
Take the next plastic bag from the pile and cut across the top of the bag opening in a straight line to remove the bag handles. Next, remove the bottom of the plastic bag, using scissors to cut across the width of the bag in a straight line.
Cut the side edges off the bags to create two even plastic squares from the main section of the plastic bag.
Cut the rest of the plastic bags in the same manner; stack all 34 plastic bag squares in a pile.
Pinch the first plastic bag square in the middle, hold it up at the center and let the rest of the plastic hang down. Staple the pinched center to the middle of the plastic strip you set aside earlier.
Continue pinching and stapling the rest of the plastic bag squares around the plastic strip, so it is evenly covered, leaving the ends free for tying.