*Get the ugliest pair of jeans you can find (ok, maybe these are not THE ugliest but pretty darn close!) and some material of your choice
*Cut the legs off of the jeans right under neath the back pockets (this might be different if you were making this for an adult, I would just measure it to how long you would want your skirt).
*Cut a length of material twice as long as the skirt is around and about 7 inches long
*Sew a seam around the bottom of the material and then sew in some gathers
*Attach the material to the bottom of the cut of jeans by sewing all the way around
*That's it! Doesn't get much easier than that! Here is my lovely daughter in her new skirt...