Step 1: Cutting the Tiers
The top tier of this skirt is 12" wide X 44" long (for a 41" hip measurement). If you want your skirt a little shorter, or you're going to create more than 2 tiers, then make the first tier 10" instead of 12"
For the second tier of the skirt, multiply the length of the first tier by 1.5 -- for this skirt that gave me a length of 66" for the second tier. Because I didn't want my tiers cut cross grain, I cut two pieces and joined them together to create a 66" piece. The length of this second tier will be the same as the top tier -- in this case 12".
Note: if you're making a skirt with more tiers, just keep multiplying the length of the previous tier by 1.5, and stagger the widths of the tiers. So for a long skirt, the second tier would be 6", the third tier would be 8", and the fifth & sixth tiers would be 7". You can eliminate the need to hem the skirt by using an wide eyelet trim for the bottom tier.
Step 2: Sewing the Skirt
I used my serger to finish, and gather the length of my second tier to match the length of my first tier. I then attached the second tier to the first tier. If you're making a skirt with more than 2 tiers, then just continue gathering tiers to match the length of the previous tier, and attach them.