From The Basic Manual of Fly-Tying by Fling and Puterbaugh

Lay down a thread base

Tie in a lump of dubbing at the hook bend (used to spread the tail fibers)

Tie in tail fiber, one on each side of the hook shank split by the dubbing lump; clip extra fiber (chose a fiber to best imitate a mayfly tail – duck feather, moose mane)

   

   

Wrap the body with a thin dubbing noodle; leave at least to eye length behind eye for wings and hackle

Measure two wings the length from behind the eye to the end of the bend; tie in the wings leaning back over the hook shank; wrap behind the wings to get them to stand up; clip off stems; X wrap over the wings to get them to lay flat away from the hook shank

   

   

Tie in the hackle behind the wings; wrap twice behind and two to four time in front of wings; tie off and clip

   

 

Wrap head; whip finish; head cement