For this t-shirt makeover, I took a $5 t-shirt I purchased on sale and with some scissors began cutting up the shirt.
I cut out the neckline, cut up the sides, cut off the sleeves, and cut up the shoulder hem to the neckline.
I cut into the back side of the shirt taking out a larger section from the arm/shoulder area to the mid back. This made it easier to twist the top section in an upcoming step. I also trimmed up the front arm area and the neckline. I wanted the shirt to have a little bit of a lower neckline than shown below so I trimmed and trimmed again...
I pinned the right sides together and then headed to the sewing machine.
On the backside of the shirt, I twisted the fabric one full twist and matched up the shoulders to one another. I sewed up the sides of the shirt and the top of the shoulders with the twist in place.
I got the top the way I wanted it and here it is... It will be worn with a tank underneath.