well....I can't. When i was in high school I worked in the laundry of the local nursing home. I was so bad at folding fitted sheets the lady i worked with would take them from my hands and just say no, no, no! and fold them herself. I really have tried to perfect the technique over the years-to no avail!
I found this video on youtube, from Martha Stewart, of the proper technique to fold a fitted sheet. I still can't fold one! But i thought the video is funny-and Ms. Martha herself admits she she does not even use fitted sheets becuase of the hassel of folding them.