Abstract: A method of making a fitted sheet includes the steps of: affixing a plurality of elastic members along the lateral side edge portions of a sheet material, cutting the sheet material to a pre-determined length, cutting out corners from the sheet material of a pre-determined length, and forming corners in the sheet material of pre-determined length by affixing edge portions of the corners. A fitted sheet has a top portion with two lateral side panels and two end side panels. Each side panel may be at an angle to the top portion. Each side panel has lateral edge portions. The lateral edge portion of one side panel may be affixed to the lateral edge portion of the adjacent side panel. A plurality of elastic members is affixed to opposing side panels. No plurality of elastic members is affixed to the other side panels.

Abstract: A pillow cover includes a top sheet with a peripheral edge, a bottom sheet with a peripheral edge, and a gusset. The gusset is affixed between the top sheet peripheral edge and the bottom sheet peripheral edge. The gusset is stretchable in a circumferential direction. A pillow includes a stuffing material, and the foregoing the foregoing pillow cover for encasing the stuffing material. When the pillow cover is stuffed with the stuffing material, the stretchable gusset crowns the pillow.