Fitted Sheets

I would like to make a one-piece item of fitted/top sheets for my
non-standard shape mattress in our RV.

I have a pattern for the fitted bottom sheet which I got on the
Internet and I thought to just attach the top sheet. I see a problem,
though, crushed toes. I though to sew in several pleats so the top
could expand allow room for feet.

But where do I put the pleats? Allong the bottom edge or along each
side toward the bottom? or both?

How deep do the pleats need to be?


:Hexe

--
: Thought for the journey:
Sin can be defined as a wrong that leaves an impression. - Deepak Chopra