This cake was made for my niece who was graduating from the Univ. of Arts of Pa. She wanted something different. After many searches on this site, I came up with my version of a tutu. My niece and all her guest loved it. Top was made it from the oval cake pans, bottom from 12inch rounds. It is covered in fondant. Decorated in royal icing. The ruffles are ribbons of fondant then I attached top of each ribbon to cake and stuffed paper towels all around and under each layer of ribbons to create the ruffle look. Thanks to all cc members for ideas and advice.