Uni-Stretch (gills) White uni stretch (Short section)
Superglue Clear head cement (Thread wraps and optionally the body)
How to tie it
Start black 70 denier about a quarter of the way back on a size 10 scud hook, not at the eye. Leaving that front quarter clear from the start is what gives you room for the gills at the end.
Tie in small silver wire down into the bend and come back up building a taper, covering most of the wire on the near side as you go.
Rib the wire forward, aiming for six to eight turns. Anywhere in that range gets the job done. Chironomid segmentation is about the impression, not a count.
Tie in a bunch of natural pheasant tail fibres pointing rearward, then dub a slightly bulbous thorax of black Diamond Dub. Peacock Ice Dub, rusty brown or copper all work here too.
Tie a short section of Uni-Stretch in at the very front and figure-eight it so the gills stand out and up. Non-beaded chironomids matter. There are lakes where a fly falling naturally without a bead makes all the difference.
Add a whisper more dubbing behind and in front of the gills without mucking them up, then push the gills aside and pull the pheasant tail forward over the whole thorax and lock it down.
Reposition the hook in the vise so the thread does not slide, cover the butts, whip finish, and trim the gills to a stub. Superglue the thread wraps; do the body too if you want more shine.