Lay the fitted sheet flat with the elastic edges facing outward.
Turn the sheet so one corner pocket is at the top right.
Tuck the top-right corner pocket into the bottom-right corner pocket.
Slide your hand into the pocket you just formed and grab the next corner pocket (top left).
Pull the top-left corner pocket over the folded bundle.
Tuck the top-left corner pocket into the bottom-left corner pocket.
Fold the remaining flat fabric neatly over the bundle.
Continue folding until the sheet is a compact rectangle.
Smooth and press the folded sheet to secure it.