Hold the sheet inside out with the elastic edge facing you
Slip your hands into two adjacent corners on one short side
Bring those corners together so one corner fits inside the other
Pick up the next corner on the same long side and tuck it into the folded corners
Pick up the last corner and tuck it into the bundle
Lay the sheet flat on a bed or table with the elastic edges aligned
Smooth out the fabric and form a neat rectangle
Fold the long sides inward to make a narrower shape
Fold the sheet into thirds or quarters lengthwise
Fold the sheet into a compact rectangle
Smooth the folds as you go to keep edges aligned
Store the folded sheet with the matching pillowcases if desired