All I did was purchase some Knee High Socks from either Target (they had them on clearance the other week) or Walmart or where ever you want to. Then I cut just above the foot of where it meets the long part of the sock. I then hemmed the leg part with either clear thread or thread to match the color of the socks and it took less than 10 minutes on all three. Very simple. They are similar to leg warmers for children and can also be used on the arms as well. My daughter likes to use them on both. Heres a picture with her using them on her arms. They are too easy to make and I have already started a collection of them. I also have been making these into little gifts for moms having new little babies!