So I only managed to take a cell phone pic of this, but it'll do.
A short little tutorial would go something like this...
I grabbed a $4 t-shirt from Wal-Mart and an old grey shirt from my closet that never gets worn. I cut the old shirt into 4 strips, the length of the shoulder to the hem. I needed 4 since there are two making the "U." A man's t-shirt would work much better.
Gather the strips using either the basting stitch way, or my cheater way, and then place the ruffles where you'd like, making sure to follow the seam line of the shirt.
I did take the Wal-Mart shirt in AFTER I sewed on the ruffles causing them to separate...mistake. So note to self, take in the shirt before if needed.