Thanks, for the links. I actually went to hanckok fabric and they had pre-cut batting for the bumper for 9.99 completed with directions on how to do it - in case anyone else need it.
The only thing the directions lead to bumber that is consist of 4 pieces - one for each side of the crib. I saw a lot of beding on the internet where bumber is just one long piece. My last baby was 9 years ago, I do not remember what is more convinient. Any suggestions?