My dd has a top of that style and it is constructed using tiers with ruffles added. It might be hard to understand without pics, but I think I would start out by cutting pieces for a regular tiered skirt. Then take the bottom tier and make a gathered ruffle for it and baste it onto that bottom tier. Then sew that piece to the next tier piece up. Then make a gathered ruffle piece to fit the 2nd from bottom tier and baste that on, attach to top tier, make a gathered ruffle for top tier, baste to top tier piece, then sew that onto your top piece which would either be waistband piece or what I like to do, a drop waist piece since I like my girls to have a tad longer skirts. When cutting your ruffle pieces to fit the tier pieces, I'd make the ruffle pieces about an inch wider than the tier pieces so that the ruffle (which will need to be hemmed) will still be long enough to cover the base tier skirt so you don't seen the seam for the next ruffle under it. Pheww...hope that makes some sense.