How make curtains out of sheets

You could use 3 methods to make curtains to be hung on either Tape (Sew) - Wires (Thread through Top or Bottom Seam) or Clips (No Sew)

http://homeguides.sfgate.com/make-nosew-curtains-out-sheet-76446.html

While using no sew tape is a popular quick way of hemming, keep in mind that it does not always have durability once washed. Sometimes the glue can loose its stick, and depending on the heat of the water/dryer, it can even run into the laundry load. Even a simple turned up machine sewn hem will have more longevity than the no-sew/glue hem method.

How much are you planning to wash the curtains?

Sheeting material commonly is made from a blend of cotton/polyester, although except for the very high-end expensive weaves, the quality, and shrink ability can vary greatly.

To help prevent shrinking after washing, always wash the fabric first before making up the curtains.

My Mom just ran the Curtain Rod through the top Hem ..or turn it down about 3 inches depending on the size of the Rod and sew about 1/2 inch from the bottom edge to make a pocket you can run the Rod in... Remember there are different size of Sheets. she used 2 Full sheets for a Curtain for the Sliding Glass Doors to the Deck..

i ve even seen them made from cotton canvas drop cloths!