Start off with a size 14 dry fly hook. Although this may seem tiny for many of the bluegill foam flies but I assure you, most of the early season grasshoppers are still nymphs, so the smaller the better. As the season progresses, I'm sure that I will increase the size.
With the hook being this small, I will take two pieces of yarn and divide each piece of yarn in half, making the diameter much smaller. Now tie in both strands and secure the thread near the front of the hook.
Now use the over-hand weave to complete the body, making sure that there is still enough room to make the head. There are many websites dedicated to the tying of the over-hand knot weave, and I suggest that you read up on them before starting this or any other over-hand flies.
I like to finish the head with a piece of the tag end yarn. This will make it much easier to tie in the foam when it comes down to it.
Next the foam and legs must be tied on. The foam is just a little bit longer than the hook. This foam is cut as an isosceles triangle.
Last, but definatly not least, comes the hackle. I like to use either a yellow and black or grey and black. Whip finish, tie off, and add a drop of glue to the head and your finished. Time to go out there and slay those gills!