Body Natural pine (Pure squirrel dubbing, medium tight)
Thorax Natural pine (Pure squirrel dubbing, loose dubbed collar with guard fur)
How to tie it
Slide a 3 or 3.5mm silver micro-slot tungsten bead onto the jig hook and seat it at the eye, then start brown Sumo thread behind it and lock the bead with a small ball of wraps so it can't spin.
Wind the thread back to a point above the barb in one smooth layer. There is deliberately no tail on this fly. Fewer parts means fewer things to get wrong while you're still learning thread control.
Tie in the red flat tinsel wire at the rear and take the thread back forward to just behind the bead.
Dub the body with natural pine squirrel applied medium-tight, from the bend forward to about the 75% mark. Medium-tight is the sweet spot: firm enough to look like a body, loose enough that the guard hairs still show and give the buggy look.
Rib forward with five or six evenly spaced turns of red wire and tie off behind the bead. Even spacing is the skill being practised here, and the red is a genuine attractor, not just armour.
Dub the last stretch behind the bead loosely with the same pine squirrel so the guard fur forms a shaggy collar, whip finish, and pick it out with a needle so it flares around the bead.