Lay the fitted sheet flat with the elastic side facing up
Hold two adjacent corners on one short side
Tuck one corner into the other so the edges line up
Pick up the remaining two corners and tuck them together the same way
Bring the two folded corner sections together
Lay the sheet on a flat surface and smooth it out
Fold the sides inward to make a rectangle
Fold the rectangle in half or into thirds
Fold again until it reaches the desired size