Summarize the following:
Fold over each of your fabric pieces so that the short ends are lined up and the right sides (print or color sides) are facing each other. Then, sew along the short edges to form each piece into a circle. If you prefer, you can wait to add a seam on the skirt until after you have sewed all of the tiers together. This may be a better option if you are planning to do more than three tiers. Take your top tier piece and fold over about ½” to 1” (depending on the width of your elastic) of fabric of one of the long edges so that the wrong sides (non-print or non-color sides) are facing each other. This will be the waistband of your skirt. Sew along this edge to create the waistband.  Make sure to leave enough space to add your elastic in later. Leave a small 1” to 2” gap in the seam to insert the elastic. It is easier to hem the bottom of your skirt before you start to gather your pieces and sew them together. Fold over about ½” of fabric of one of the long edges of the bottom piece (your largest tier). Then, sew along this edge to create the bottom hem. You will be sewing the tiers together, but first you need to gather them. You will start by gathering the bottom tier and sewing it onto the bottom of the middle tier. To gather the bottom tier, sew a baste stitch into the top of the bottom tier (not the edge that you just hemmed). If you want, you can sew a permanent stitch over the baste stitch when it is gathered to your liking. However, sewing the middle tier to the bottom tier will create this permanent stitch, so it is not absolutely necessary to stitch over the baste stitch. Line up the edges so that the right sides of your fabric are facing each other. Then, pin along these edges about ¼” to ½” inch from the edge of the fabric.  Be sure to line up the center seams on the bottom and middle tiers. If you did not create the center seam yet, then make sure that the ends are even. You can adjust the gathering before you start pinning the pieces together to make sure that the pieces are the same length. After you have pinned all the way around the pieces, sew the pieces together, removing the pins as you sew. Next, you will need to repeat the baste stitch on the top of your middle tier, but this time you will be gathering the fabric so that it is the same size as your top tier piece. Add your baste stitch and then adjust until the middle tier piece matches your top tier piece. After you have gathered the middle piece to match the top tier piece, begin pinning the wrong sides together. Pin all the way around the pieces and then sew the two pieces together.  Make sure that you line up the center seams on the middle and top tiers. Remove the pins as you sew. If you have more than three tiers, then you will need to continue to baste and stitch until you have added all of your tiers.

Summary:
Sew the ends together. Fold over edge of top piece and sew. Create the bottom hem. Add baste stitch to bottom tier. Pin and sew the bottom tier to the middle tier. Create a baste stitch on top of middle tier. Pin and sew the middle tier to the top tier.