Five Steps to Folding a Fitted Sheet

1. Place the sheet face-down on a flat work surface, with the ruched side facing up. 

2. Hold the tip of the corner on the side closest to you. Pushing forward, turn the corner inside-out, on your hand, like a mitt. Repeat with the other side. Take your corner-mitt hands and tuck them inside the opposing far corners, like a pocket. It's now folded in half {see visual}

3. Fold the top 1/3 towards you.  Fold the bottom 1/2 away from you, over lapping the portion you folded from the top. It's now folded in thirds and should look kind of like a burrito.

4. Fold the outer edge of the left side into the center. Repeat with the right side. The two edges should barely meet in the middle but not overlap, like a book.

5. Fold "the book" closed, by bringing the right side onto the left side.

ET VOILA! 

[ thank you Lily for solving this conundrum. Our linen closets will now look like a Bed, Bath and Beyond! 

(1, 2) on film, Nikon n2000 (3, 4 and 5) on film, Pentax k1000. It makes it obvious why I play favorites]