Lace Layered Skirt is crafted with Tailoring in Mabinogi (clothes). This page lists everything needed to make it, checked against the game as it exists today. The interactive planner lives in the Tailoring Companion.
How to get the sewing pattern
The sewing pattern is rank 2 and survives 30 uses; every crafting attempt spends one use.
Secret Experiment in the Underground Waterway Advanced/Hard Reward: Clear either the Advanced or Hard difficulty of this Tara shadow mission from Sinead in the castle.. Requires a Secret Experiment in the Underground Waterway Pass matching the difficulty you enter.
Tara Auctions: Bid on it during the daily Tara Auction House event managed by Cliona.. Auctions run once a day on Channel 5; you need enough gold to outbid other players.
Materials
Expect about 7 attempts per finished item (16% average progress per attempt). Per-attempt materials are consumed on every attempt; finishing materials once per item.
Each attempt uses
6× Finest Fabric — weaving on a loom, higher rank
5× Finest Silk — weaving on a loom, higher rank
5× Fine Fabric — weaving on a loom, low rank
2× Tough Thread — weaving Thin Thread Balls
3× Fine Leather Strap — weaving rank 6 on a spinning wheel
Finishing (once per item)
5× Finest Finishing Thread — Buy directly from any general goods NPC shop.