What's the best way to fold a fitted sheet?

I always just end up wading it up into a ball. It's annoying!What's the best way to fold a fitted sheet?
I've tried just about everything, including laying it on a table. You just can never get them to fold the same size as the top sheet to you can stack them together. What I usually end up doing is using the same set over and over, taking them out of the dryer and putting them right back on the bed. Martha Stewart has a way she says it perfect. You may find it on her websiteWhat's the best way to fold a fitted sheet?
Me too! I just roll it up or whatever, because it's basically impossible to fold properly.
I just roll it into a ball as well.