Cut a V-neck into a t-shirt that is about 5-in deep.
Cut a 3.5 in piece of elastic and sew it with a zigzag stitch while stretching it out on the inside of the shirt where the dotted line indicates.
Cut the top layer of the shirt off where the dotted line indicates.
Sew the back of the rectangular panel where the dotted line indicates .
Sew the sides back onto the shirt.