1.	Fold the 20 x 16 inch piece in quarters to find the center.

2.	Embroider the design on the center of this piece.

3.	Fold under a ¼ inch hem on one 16 inch side of the 13 x 16 inch  pieces

4.	Fold the hems over another 2¼ inches and press.

5.	Sew three button holes onto one of the pieces and three buttons onto the other.

6.	Button the piece closed creating a piece that is 20 x 16 inches.

7.	Place the embroidered piece and the buttoned piece on top of one another right sides together.

8.	Sew all the way around these pieces with a ½ inch seam. Do not leave an opening.

9.	Unbutton the back of the piece and turn it right out and press.

10.	On the top piece only (the side with the

embroidery)  measure up 1½ inches from the edges and mark with the fabric marker.

11.	Carefully pull a thread along the line marked in step 11. Stop when you get to the corner.

12.	Continue all the way around the piece.

13.	Repeat steps 12 and 13 again so you pull 2 threads.

14.	Pin on each side of the pulled threads keeping the piece smooth.

15.	Change to the size 120 top stitching needle and sew a reinforced straight stitch (this is the stitch generally used to sew jeans) (L=3.0) following around the piece where the pulled threads are.

16.	Press and set this piece aside.

17.	Sew around all 4 sides of the sheeting fabric leaving a 3 inch opening for turning.

18.	Turn and press the piece.

19.	Stuff this piece.

20.	Sew the opening closed.

21.	Stuff the linen sham with the pillow insert.