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To fold a fitted sheet, hold it lengthwise and inside-out. Put your hands inside the top two corners of the sheet. Next, bring your palms together. Fold the corner in your right hand over the corner in your left hand. Change hands and place your right hand in the corner where your left hand was. Now, straighten the edge of the sheet with your left hand until you reach the opposite corner. Then, put your left hand inside that corner. Bring your hands together again and fold the corner in your right hand over the corner in your left hand. Straighten the edges of the sheet. Now, lay the sheet down with the folded edges up. Fold the top side in so the sheet is rectangular. Fold the sheet into thirds lengthwise, then into thirds horizontally.