I cut off the bottom half of the shirt, just below logo, but importantly, just below the arms.
Next, I cut off the hem at the bottom of the tee.
I cut strips (about 1 inch or a little less) all the way to the top, stopping about an inch from the top.
Then I stretched the strips out...
...and gathered the material at the end, and then it was ready!
Here it is with one of the cords wrapped around it to keep it together. (Yes, I know my shirt doesn't match-lol)
Here it is, wrapped around twice.
And here it is again, clipped together with a flower.