Make a pattern of the paper first, this will keep it organized and will really come in handy if you are using fabric with an intricate print that you want to make sure is centered. Use craft paper, old wrapping paper, or newspaper to create a 36" x 36" square. Fleece fabric is recommended because it's super soft and won't fold when cut, giving you a finished edge. Fold the fabric in half or drape it over so you have two pieces. Secure the pattern to the fleece with straight pins and cut out the fleece or trace the pattern onto the fabric with a fabric pencil.
Fold each square on all fours, pretty side in, and pin in place. With the fabric pen, draw a round shape into a square from one corner to the opposite corner. To do this, make a mark at about the 18-1/2” point and measure and mark from the center to the edges of the fabric square. Draw a line connecting the three marks in an oval shape.
Put the four layers together and cut the four pieces of fabric along the line of the feather. Repeat this step with the other piece of fabric and you will have two 27" diameter circles.
Release and open both circular pieces of fleece and push the two pieces together, pretty sides facing and pinned. Draw a circle four inches from the edge of the fabric. This will be the guide you will use to cut the tabs.
Cut tabs 1" wide by 4" long (up to the guide line you just drew). Make sure to cut both pieces of fleece at the same time so they line up.
Before tying the lashes, make a cool, pleated detail in the middle. It will give your bed a finishing touch. Unroll the fleece and fold the piece of fabric that will be on top into four legs, pretty side in. Wrap a rubber band around the corner about two to three inches. Pretty side out for both pieces. Pin both pieces together.
Tie the tabs in a double knot around the dog's bed. Make sure you are attaching one tab from the top and one from the bottom and that they are all lined up. Don't miss one or you'll have a big hole..
Leave a 10” opening to stuff the bed with cotton swabs or old sheets, pillows, or clothing. Fill it enough so that the bed can lay flat and finish tying the remaining tabs.