My little one needed a coordinating outfit, but the smallest tee was just too big. So, I took a deep breath, said to myself - it's only $10, and got out the scissors!
I laid the shirt flat, cut off each sleeve about 1 and 1/2" inside each seam and sewed a straight seam up each side also about 1 and 1/2", so a total of 3" off of each side. I also sewed higher so that the arm hole was smaller. Each of the sleeve ruffles is a long, shallow curve (approx 1/3 of the long side of an oval) that is gathered and sewn to the top half of the arm opening.
I made belt loops and added a belt to give it a bit of shape and added 3 ruffles to the bottom. The turquoise fabric is a handkerchief print to go along with the "giddy up" theme. The bottom ruffle is attached to the very bottom of the tshirt (it was long!) The other two ruffles are just sewn on top of the shirt. The top edges are finished.
Problem solved! And everyone's happy!