Step 4The Sheet Bend
Make a loop in the end of one line (the thicker one). Hold the loop in your left hand.
Pass the second line up through the loop, then round the back of the loop.
Bring the same end round to the front of the knot, and tuck it between itself and the first loop (look at the photos for a clearer idea).
Pull the knot tight and you are finished.
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Something felt wrong when I saw the sheet bend, so I looked it up on wikipediaWikipedia. I think it's backward, making it much less secure. The loose ends shound both be sticking out on the same side.
The sheet bend is not "much less secure" for having the tails on opposite sides of the knot unless you are using the ropes at close to their maximum load.
If used to join a line to a tarp or something similar it makes no difference as the tarp will rip before the rope breaks. If joining a small rope to a larger one for the purpose of hauling or securing the larger rope, no difference as the load is not great. If slippage is a problem then use a double bend and/or a stop knot in the tail.
When a knot or bend is placed in a rope the load capacity of the rope is significantly reduced at the point of the knot or bend (by about 20 to 50 percent depending on it's complexity), and even more so if they are incorrectly tied.
The lines need to be aligned for maximum strength and not offset around the area of the knot or bend, because when a load is applied the knot or bend will twist as the ropes pull into line, severely weakening this area. This problem is eliminated by having the tails on the same side. For uses that have little or no load such as Kiteman's contest entry, tail orientation doesn't matter.