What is the secret to folding fitted bottom sheets?

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Does anyone have a secret on how to do this if so please share. For the life of me I can't figure out how to properly fold a fitted bottom sheet. I can never get it right and I have been folding sheets for years. It really doesn't matter about the size, full,queen or king. I have tried them all. I was just wondering if anyone else had this problem, and has anyone really mastered the technique? I would really love to know. Thanks