Here is an easy step-by-step method to fold a fitted sheet neatly:

1. Hold the fitted sheet lengthwise with the elastic edges facing you.
2. Grasp one corner of the sheet and tuck it into its diagonal opposite corner, aligning seams.
3. Repeat with the remaining two corners, making a rectangle shape.
4. Lay the sheet flat on a surface and smooth out the edges.
5. Fold the sheet lengthwise into thirds, tucking in the elastic edges.
6. Fold the sheet into thirds again to form a compact square.
7. Your fitted sheet is now folded neatly and ready to store.

This approach simplifies the tricky corners by tucking them into each other, making the sheet easier to flatten and fold. With a bit of practice, it will become quick and tidy every time.