Abstract: A bed sheet construction assembly utilized in the “making” of a bed mattress while eliminating unnecessary time and confusion therewith, comprising a lower mattress-fitted sheet having a first and a second side portion and a head and a foot portion thereon. The first and second side portions are longer than the head and foot portions. An upper or top sheet has a first and a second side portion and a head and a head and a foot portion thereon. The first and second side portions are longer than the head and foot portions. A notched-out corner is arranged on each side of the foot end of the top sheet. An attachment means is arranged between the lower fitted sheet and the upper or top sheet along their respective foot ends.