I’ve found the easiest two way’s, depending on if you’re alone or have help: to turn the sheet so the elastic is on top holding the outside of the seam, making sure the elastic is loose above the sheet, almost as if you’re ignoring that part, then folding it regularly OR if you turn one corner in and one out so they lay inside of each other and then it creates a nice line along the top and bottom edges, you and someone else would fold opposite sides in (you fold your right hand in, they fold their left hand in) then fold like normal sheet.

I hope that makes sense. Once I learned the first way, I’ve never had an issue with fitted sheets

I once had a woman at a laundromat ask if she could pay me to fold her fitted sheets. I politely declined and taught her instead.

Stick your hands inside the “pockets” that the corner seams form, starting with two adjacent corners. Match up the points, and then flip one corner over onto the other, so that both corners are now over one hand. Set this side down and repeat on the other side.

Then repeat with the two “double stacked” corners, so that all four corners are layered over each other. At that point, you should be able to fold the “side” parts to form a normal rectangle that’s about 1/4 the size of the mattress. Then fold that rectangle normally.

I roughly fold and then roll them into the elastic part.