Step 1: Cut off the neck band on both T-shirts.
Step 2: Create the pockets. Sew the arm holes closed on the right side of one of the shirts. Stitch a line approximately 1/2-inch above the arm bands.
Step 3: Cut off the arm-bands. I found that the pockets lay better without the added thickness. Don't cut too close to the stitches. Leave about 1/4 inch. This T-shirt will be the skirt part of the dress.
Step 4: Turn both shirts inside out and then sew them together at the neck.
Step 5: I sewed a small piece of elastic on the front waistband to give the dress a better fit. At this point the front and back of the dress are the same. Just choose a side to be the front. Mark the middle with a pin. Measure 4-1/2 inches on both sides of the pin and mark those off spots off. This is where the elastic gets sewn.
Here is the sewn-on elastic. Make sure you stretch the elastic while sewing it. It creates a nice, gathered look in between the pockets.
Final step: Turn the dress right-side out, put it on and tuck the pockets in.
Wear and enjoy!