First I figured out where I wanted to cut the dress. This dress had a empire waste so it was a little difficult figuring out just where to cut it off. I didn't want it to be to short or to long. The bottom half will become the skirt.
Next I simply sergered around the top to finish the edge and then turned down the serged edge 1 1/2 inches to create a casing. Then I had to find elastic to thread through the casing. Since I was doing this just before church so I would have something to wear I used what I had in the craft room. I used 1/2 inch elastic. When I get to the craft store I will pick up wider elastic and replace it.