In order to set about rice-shell-work tidily and systematically, it will be necessary to have a dozen little square card-board trays or boxes, about three or four inches square, and two inches deep. These can be easily made from white or colored card-board, and should be so contrived that they may fit into one another, and all be contained in one large tray or box of similar material, and covered over by one cover.

As the shells are cut, let them be sorted into three divisions, the small, the middle-sized, and the large shells. When all are clipped, put them into three separate basins; pour over them cold water enough to cover the shells, and to stand about an inch above them. Into this water put soda and mottled soap, in the proportion of half an ounce of each to a full pint of water; the soap should be shredded. Cover the basins, and set them on a hob, or in an oven, near a good fire; stir up the whole occasionally, and let it remain until the water is scalding hot, not longer. Then rub the shells gently with the hands, and pour off that water; and having rinsed the shells, add a fresh supply of water, and put in only soap this time. Let it again stand by the fire until hot, stirring it occasionally; then again rub the shells gently between the hands, pour off the soapy water, and rinse them thoroughly with clear, cold water.

Now lay a soft, folded towel on the table; put about a tablespoonful at a time of shells on this towel, and turning another fold of it over, rub them gently, but sufficiently to free them from moisture. Have ready a silk handkerchief, and remove them to this, and polish them with it, and then transfer them to one of the boxes, and setting it on the hob, let it stand there until the shells feel warm, shaking it occasionally in order that all may be equally dried. They will now be ready for use, and ought to have a pearly, white, polished appearance.

Take notice that too much soap or soda, or too great a degree of heat in the water, or too long a soaking, will make them look yellow; while too much heat when drying will crack them or render them brittle, and too little will leave a moisture about them which will tarnish the other parts of the work.

The next important item to the shells is the silver wire. This is bought on reels, by the ounce, and can be obtained of any of the large gold and silver bullion fringe-makers and wire-drawers in this city. As "Evans's Derby Crochet Cotton" is doubtless well known to most of our readers, we will compare the different sized wires required to the different numbers of this cotton of similar size. The coarsest silver wire we ever need would be about the calibre of No. 10 "Derby Cotton;" the next about that of No. 16; and the finest about the size of No. 24 or 30. The two latter are those chiefly used for leaves, flowers, &c., the coarsest being generally only employed for the stem on to which the various component parts of a wreath or spray are to be grafted, or for baskets, or ornamental groups; our aim being lightness, not only of appearance but of weight, we use the thinnest wire we can consistently with firmness.

The largest shells are chiefly used for baskets; the middle-sized and small ones for flowers and leaves. Each kind is to be contained in its own box.

Into another of the boxes cut some two or three hundred lengths of the middle-sized wire, each piece measuring about two and a half inches.

Having now made all our preparations, we will set to work, and see how all the various separate portions of the headdress given at the commencement of this article are made, and how they are put together.

The following cut shows the manner in which every shell required for leaves or flowers must be prepared. We call it "wiring the shells." In order to effect it, the shell must be taken between the finger and thumb of the left hand, with its point towards the tip of the finger, and its opening turned upwards; then one of the two-and-a-half-inch lengths of wire, which we directed should be prepared, must be taken in the right hand, and one end of it passed in at the point, and out at the opening of the shell, and a third of it drawn through, and then turned over on itself; the folded wire being then held between the thumb and finger of the right hand, the shell must be turned round and round until the wires are sufficiently twisted together, to hold the shell firmly. In a very short time this manipulation will become so familiar that it will be performed with astonishing ease and dispatch.