A quick trip to our local Goodwill yielded a polk dot valance that will work for the make over.

Next remove the trim and the seams.

Noticed that the fabric was neither cut nor sewn on grain.  Put the fabric on grain so that the smocking would be straight.  Sewed small seams down the sides and across the top before beginning smocking, being careful not to get the fabric off grain again!

Felt a little vintage spirit, so I used purple and green floss to do the smocking...