How to Fold Fitted Sheets
Slip both hands into two adjacent, inside-out corners of the longer side of the fitted sheet.
Tuck All Sides In
Bring these sides together and tuck the folds together so the right side of the fabric is showing (image 1). Continue holding the tucked side in one hand, and use your other hand to tuck the other two sides hanging together (image 2). Bring the two doubled sides together so that all four tucked corners are folded neatly together.
Fold In Elastic Edges
Lay the folded fitted sheet on a flat surface, fold in the elastic edges and straighten out any wrinkles.
Continue folding until the fitted sheet is in the rectangle size you prefer in your linen closet (images 1 and 2).