Start the brown thread and lay a short base, leaving it hanging about a third of the way back from the eye where the wing will post.
Take a fair clump of White calftail, unstacked, with the short underhairs pulled from the butts, and tie it in on top with a couple of wraps; check it is still on top, then lock it with tight wraps.
Before standing the wing up, lift the butts to 30-45 degrees, cut them off parallel to the shank, and bind them down to leave a taper.
Take a smaller clump of White calftail, pull out any overlong hairs, and tie it in as a tail about one hook gap long. Cut the butts at an angle so they fill the gap between tail and wing.
Return the thread to the front and take enough wraps in front of the calftail to stand it upright; split it roughly in half with your fingers and set the halves with two X-wraps.
Take the thread back to the tail, tie in the Brown dry fly hackle and bury the tip under thread instead of cutting it.
Wax the thread and dub a short body of Cream dubbing forward (short because the wing sits a third of the way down the shank), then run the thread to the very front.
Palmer the hackle forward with the first four turns well spaced, then three or four turns stacked right behind the wing and about four more in front, so it is sparse at the rear and dense at the front. Bind off and snip the excess.
Push the hackle back, trim any barbs poking over the eye, and whip finish a small head.
Last, trim the calftail wings to just a little longer than the hackle, keeping them split.