For those brave souls going the ruffle route, open your pillow template.  Make the base layer active, select with the magic wand and flood fill with either your sheet color or your comforter pattern.  Invert the Selection and apply the custom Outer Bevel Preset, Pillow 3, from the previous page.  Deselect and apply the Colored Chalk Artistic Effect as from the previous page.  You do not do the last two steps from the plain pillow.  Instead, make your piping layer active and flood fill it with your sheet color.  Leave it Selected and go to Effects/3D/Inner Bevel/Angled Preset.  Leave it Selected.

Copy and paste the bottom ruffle template layer as a New Image.  You will make the pillow ruffles basically the same as the bed ruffles.  You have to keep in mind that these ruffles are on a smaller scale than the bed ruffles, so you may have a little trouble working smaller.  Make the first vector rectangle just like you did with the bed ruffles.  After you convert it to a Raster Layer,  copy and paste it 3 more times as a new layer.  Spread them out.

Copy and paste your Merged ruffle layer as a new layer.  Arrange the two ruffle layers so they meet the ends of the top of the template.  Make a new vector rectangle.  While it is still a vector, rotate it to the right to match the angle on the left side of the template.  Convert to a Raster Layer.  Copy and paste as a new layer.  Add some horizontal drop shadows and arrange them on the left side.  Then copy and paste them as a new layer and mirror for the right side.  After all this looks good, delete your template background and Merge Visible Layers.