Cut the neck as big as you wish and cut the end of the sleeves off of the shirt. Design or make unique for your liking. The rest is yours to decorate...
Start out with any t-shirt you would like to cut up.
Step 1: Cut The Sides
Cut the sides of the shirt all the way up the side and even the sleeve. Make sure the cut is as straight as it can be, the only thing that should be still stuck together after this step is the neck of the shirt.