Measurements are for a skinny 3 year old. Adjust as necessary.
Using piece A, create a casing wide enough for the elastic.
Secure the elastic with a few stitches
Cut 2 of piece B (and do the same with C, D and E). With right sides together stitch to make one continuous strip. Press the seam and make a hem.
With a long stitch, sew around the top edge, then pull the thread to gather. With right sides together, sew B strip onto A adjusting the gathers as necessary.
This will be the first layer.
Do the same with layer C
And layer D
Match the sides of the skirt, making sure to catch all layers and sew down both sides of the skirt.
Turn right side out
Cheshire cat mouth and nose
If you would like a example for the smile, this is the one I drew: download file HERE
I simply sewed together the two tail pieces and filled with bean bag filler. I sewed the tail onto the skirt at the waist at the back.