From Fling & Puterbaugh: The Basic Manual of Fly-Tying

Choose thread and dubbing to match the hatch and season depending on what is swarming your waters

Lay down a base of thread
Dub in a small lump right before the hook bend

   

Tie in a stiff fiber tail (moose mane, havelina) one on each side of the hook shank using the small hump to separate the tail fibers into a V

   

Dub the body to just past the 1/3 mark on the hook shank

Tie in a clump of polypropylene (macrame yarn) for the wings; figure 8 wrap to lay the wings spread and flat

   

Clip wings to length; total span is 1.5 hook shank length

   

Dub in a figure eight thorax; finish with a dubbing and thread head

   

Whip finish; head cement