Having placed the mattress evenly on the springs or palliasse, beat it hard to remove lumpy places, and next spread over the under sheet _right side up_, with the wide hem at the top, and raising up the mattress with the left hand, fold the sheet smoothly under at the top and bottom; then fold under at each side, bringing the sheet very tight and smooth across the mattress. By having a wide hem at the top and a narrow one at the bottom, there is less danger that by any one’s carelessness you may some time sleep with that part of the sheet to your face which the night before covered your feet. Now spread over the upper sheet, _right side down_; then as you put the finishing touch to the bed, in turning the upper sheet down on the spread at the top, the right side of the hem will be outside. In spreading on the upper sheet, bring it well up to the head of the bed, that you may have a handsome, generous width to turn down; lay it very smooth and straight, then put on the blankets, folding both upper sheet and blankets nicely under at the foot; but bring them only so far up at the head as will cover the shoulders, and not turn down doubled across them. The bed-spread comes next. It should be put on very evenly, the middle fold of the spread coming just in the middle of the bed, drawing it up toward the head about as high as the upper sheet, a full foot above the blankets. Now lift the top of the blankets with one hand and fold the spread smoothly under them, on one side of the bed, then pass to the other side and proceed in like manner. By this mode, the spread will prevent you from being annoyed with the rough blankets, should the sheet get misplaced during the night. This done, turn the upper sheet down over all, drawing it as smoothly as possible, and tuck all down at the sides, between the bedstead and the mattress. When tucking under the last side, draw the spread, blankets, and upper sheet as taut and straight as possible, giving the sides of the bed as even and true a line as you can. Now put on the _sheet tidy_, if you use them; and they are desirable, even if made of cotton, and perfectly plain, as after one night’s use the upper sheet becomes wrinkled and tumbled, and the bed cannot be made to look as neat as one could wish. Then lay on the bolster, well beaten up, in its clean, white case, placing the pillows, which have also been faithfully beaten, above all, and dress them with tidies, to match the sheet tidy. Some prefer to have the bolster put on beneath the under-sheet, in which case the sheet is drawn so high up as to allow plenty of room to fold under the lower side of the bolster, before turning under the head of the mattress. A bed thus made will be smooth and level on the top, without a wrinkle, and as square and straight at the sides as if boxed in wood.