Abstract: A zero scrap method for manufacturing side panels for use with absorbent articles including the following steps. First, a web of material having predetermined portions is provided in a machine direction. The predetermined portions are then activated to provide stretch in the side panels. The web is then cut continuously severing the web into a first panel and a second panel, each of the panels having alternating, nested inwardly extending elements defined by the cut and terminating at a distal edge. The inwardly extending elements are offset with respect to each other in the machine direction. The first and second panels are separated and positioned such that the inwardly extending elements of the first panel and the inwardly extending elements of the second panel are aligned in the machine direction. The distal edge of the inwardly extending elements of at least a portion of the first panel is then joined with at least a portion of the distal edge of the inwardly extending elements of the second panel.