Measure the distance between the floor and the top bar of the bed, or the ceiling if using brackets. Add two inches (to allow for top and bottom hems), and cut two panels of fabric to that length. (Cut edges will be the top and bottom; selvage edges, the sides.) Fold top edge of one panel under by 1/2 inch; press with iron. Fold under by 1/2 inch again, pin, and stitch across. Repeat for bottom hem and remaining panel.
Cut five 18-inch pieces of twill tape. Fold each in half, to nine-inch lengths, and pin at folds to top edge of fabric at both ends and at one-quarter, center, and three-quarters points. Stitch twill tape in place. Repeat to add ties to remaining panel. If using ceiling-mounted brackets, install per manufacturer instructions. Tie panels onto top bar of bed or curtain rod.