1. Underlayer that is a structurally sound piece that will fit to the arm and not move around (affixed with elastic, sock glue, et cetera).
2. Red layer. This is puffed out at the top either through shaping seams or gathering - it's sewn at the top and under the puff to the underlayer, which it then follows until you make the ruffle layer.
3. The black layer. This is the same as #2, but you have black strips over the puff. You can use the gold "tacks" to attach it as shown or sew and make that decorative. In order to not slide down, blind stitch/tack the black layer to the ones under it under the puff area so it doesn't pull down and droop. The rest is like above, only smaller ruffle.
The ruffles are probably circles of fabric or fabric that has been box-pleated - either should work and look good.
Disclaimer : This post written by a Grumpy Old Man
Actually in the pipes:
- Remaking Ser Loras doublet.
- Luke Skywalker, A New Hope
- Wind Waker starter costume in swim material
Eventually: Paul from Dune, Faramir, Harry Sullivan