|Spread the sheet on a flat surface, fitted corners up|
|Fold sheet in half horizontally, tucking the fitted top corners into the fitted bottom corners. If your sheet has gathered sides, tuck them into each other, too. Smooth the edges flat.|
|Fold the sheet lengthwise so that all four fitted corners are on top of one another. Again, slide the top set of corners into the bottom set.|
The Trick is to do this when the sheets first come out of the dryer....
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