Oceana, If I was using uncut eyelet fabric with an embroidered border I would do as follows. Cut four layers of fabric to ruffle graduating them in depth as shown in my picture. (Each layer is about 1" deeper than the next. I would then treat all four layers as ONE ruffle and gather all of them together at the same time. This would only work if your fabric is rather thin like eyelet. Otherwise it would be too bulky. I staggered the layers to one side to show you how they lay on top of each other but your layers will be stacked with the edges lined up. I hope this helps you.

It looks to me like they used pre-gathered eyelet ruffle and sewed it on in layers, each one a little higher and a little shorter than the other. I'd just sew them on the pillow top and then use the lace as they did to finish the top edge. Then finish the pillow as usual, being careful to fold all the ruffles inside when you sew up the side seams, right sides together, so they don't get caught in between. The eyelet ruffle has a finished edge so there should be no raw edges anywhere.

Simple enuf! Three of the pregathered lace ruffles are sewn to the pillow top while flat and the band of lace covers the edge of the first ruffle. The final outside ruffle is sewn into the seam when you put the 2 pillow sections together. To make it easier, mark lines around the pillow top, starting at the outside edge, leaving seam allowance plus half inch or 1 inch (the spacing of lines needs to be determined by measuring width of ruffle + 1/2 or 1 inch--depending how you want them layered. Sew all ruffles to top square on marked lines and then lace to cover top ruffle edge. Fold all toward center, pin final outside ruffle around edge, place backing over all and sew around, leaving turn opening ( if you're going to stitch closed. I can visualize easily, but don't know if I've made myself understood. Just pay attn to the line spacing for your particular ruffles. If you use pregather eyelet, the edges will be bound. If you make your own ruffling, then to serge the edge or ZZ the raw edge. Just dive in--you can do it!

Is there a band of fabric between the tops of each pair of ruffles? It's possible they simply sewed it that way, with a thin strip of fabric between all but the top ruffle.

Thank you all so much! I really appreciate your time in answering me, and the posting of photos. I haven't tackled this project yet. I think the pre-gathered ruffles with the nice clean edge is the answer to this. I don't know why I didn't see that!