Any good base layer fabric will work. It can be in the same fashion fabric or a more inexpensive fabric in the same color as the flounces. The top can be cartridge, knife or box pleated to fit the waistband.

Here is an original 1850s dress with two ruffles that are top gathered over a small cord (a popular technique in this era).The ruffle is most likely sewn on with running stitches just below the cord. You might do more searches on the Antique Dress site as she gives wonderful detail photos.

Dear Jennifer , Thanks so much for your answer, sorry for bothering you again, but, do you have a any picture as example, I have been looking through in internet but there is not really so much. Thank you.

The top was often folded down and the gathering stitches (by hand, of course) run across. Ruffles were commonly attached with running stitches, even or uneven length. The occasional backstitch was most likely used to secure. I’ve not seen ruffles attached with all backstitches, but it was probably done at times.

I have a question, how was it actually the flounces sew on to the skirt, straight stitch? any specially stitch? and ended up with a nice finish. Thanks

Appreciate the comment recommending 1.5 vs 2x gather ratio. I’ve usually worked with 2:1 depending on fabric thickness/hand just because the math is easy, lol! With this kind of yardage involved, nice to know “less is best!”