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Cut the sleeves off, and then straight across, just below the neck/collar. Fold the top inch over on the front and back and sew across to create a place to thread your strap. Then I got the old neck-band from the t-shirt, cut it once to make a long strip and I threaded it through the front and back of the -tshirt, using a skewer, pencil or knitting needle.
turn t-shirts into tanks ... 4 easy steps