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This post from http://www.kaboodle.com/reviews/sew-mama-sew-blog-spring-sewing-~-spring-ruffle-top-tutorial

Step 1: Take your chest and hip measurements. Measure around your chest, with the measuring tape under your armpits and above your bustline (this is NOT the fullest part of your chest). Round this number to the nearest inch, add 1” for ease, divide by two, then add 1” for seam allowances. Example: My chest measurement is just over 35 inches. So: 35” + 1” (ease) = 36” / 2 = 18” + 1” (seam allowances) = 19” (we will call this “X”) Here is the formula for you to use: ____ + 1” = _____ / 2 = _____ + 1” = ________ inches Next measure around your hips at their fullest point. Divide this number by 2 and add 1” for seam allowances. Example: My hip measurement is 41 inches. So: 41” / 2 = 20.5” + 1” (seam allowances) = 21.5” (we will call this “Y”)