We cut as close to the edges when taking off the sleeves
so we had as much fabric as possible to play with for around the hips.
Same with the length, we cut across the back at the seam,
and cut the front even with the back at the top.
We used the extra fabric from the sleeves along with the cuffs for the waist band,
and we put them together something like this for the front opening of the skirt.
Here is how it turned out: