from The Basic Manual of Fly-Tying by Fling & Puterbaugh

Materials:
Hook: #12-18 dry fly
Thread:Brown
Tail: Elk hair
Body: Elk hair cross thread wrapped on shank
Casing: Elk hair
Wing: Elk hair
Front Hackle: Brown dry fly

Instructions:
Tie on a dry hook of desired size to imitate mayfly, etc.
Lay down a thread base

Tie in a pinch of stacked Elk hair for the tail; hook shank length; thread wrap to two eye lengths behind hook; clip extra

   

   

Tape off the tail (or use a dark hair to distinguish from body hair)

Tie in a pinch of stacked Elk hair the length of the shank plus the length of the tail, hair points to the back, two eye lengths behind the eye and overlapping the tail; spiral wrap the thread to the tail and back to the tie in point; trim off extra and wrap butt ends with thread

   

   

Pull the body hair up over the hook shank toward the eye; tie in the pinch of hair two eye lengths behind eye; pull the hair ends from over the eye to stand up over the hook shank to create a wing; wrap under the wing to force it to stand up straight

   

   

Tie in the hackle feather by the clipped butt end, dull side out, on the side of the shank below the wing; do two hackle wraps behind the wing; wrap in front of the wing leaving one eye length for a thread head; tie off and clip extra

   

   

Wrap a thread head; whip finish; head cement