Outer body fabrics, 32cm by 47cm are 2 pieces. (Seam allowances are included) Inner body fabrics, 31.5cm by 46.5cm are 2 pieces. (Seam allowances are included) For bottom patch, 20cm by 47cm. (Seam allowances are included) Handles, 2.5cm by 98cm. 2 pieces. Lay the outer fabrics with right side, and sew the bottom. Then press seam allowances open. Sew the outer fabric and handles together. Fold the edges of bottom patch (1cm), and sew the outer fabric together. Fold the outer fabric in half with right side together, and sew the side seams. Cut off extra cloth, and press seam allowances open. Then make gusset, and sew. Lay the inner fabrics with right side, and sew the side and bottom. Cut off extra cloth, and press seam allowances open. Then make gussets, and sew. Insert the inner bag into the outer bag, with right side together. Then sew around.
（Leaving 12cm open for turning.） Press seam allowances open, and turn inside out. Do the ironing, and stitch the edge of bag mouth. Reinforce the base of handles with stitch, and iron. It’s done.