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Decide on the finished length (be sure to allow extra fabric for the hem and the seam on the top) and fullness (1.5, or 1-1/2 times the width of the fabric, is usually a good rule of thumb) of the curtain panels. Cut the fabric the desired length (with seam allowance and hem) and width.
Sew the panels together and fold and sew the bottom hem. If using a lining, cut and sew it to match the face fabric. Lay the pieces wrong sides together, pin the side hems and sew.
Depending on the size of the curtain rod, cut the tabs about 11" long and 5" wide. Sew them into tubes, wrong sides together. Turn right side out and press, keeping the seam in the center back.
Cut a piece of face fabric the width of the finished panel and about 5" long. Lay the tabs on the front of the curtain panel and pin them so they're evenly spaced. Sew the tabs to the panel. Sew the extra piece of fabric over the tabs, turn it to the back, press and hand-sew or glue it to the back of the panel.