Bad photography I know but here is a basic step by step of my goto emerger pattern for small mayfly patterns, like this BWO or with slightly different materials, Mahogany or PMD emergers.
I use a Daiichi #22 1270 2x long curved hook and SHEER 14/0 dun or light olive thread.
Wrap the thread back most of the way to the bend of the hook.
I burn tiny wings from translucent wing material. I tie the material right through the middle, criss cross the thread several times and use a tad of krazy glue to secure from spinning or sliding (fly longevity). Trim excess of wings to form tiny wings, trying to emerge.
I like to tie in a small bubble of closed cel foam (white seems to be fine) right on top of the wings and trim down. What I am trying to do here is get the fly to hang, butt down in the water's film and I believe the foam while it does not hang the fly right on the surface, it does hang the fly more vertical portraying a rising nymph, or better a failed hatch or cripple which got sucked under and is trying to get back to the surface. I am a firm believer in fishing cripples, stuck in shuck or drowning insects right in the film (which explains the popularity of wet flies through the years) during hatches rather than perfect dry right on top. The tiny fly might be very hard or impossible to see but you can still see the boil or take but you have to guess if the take was on your fly....a game of nerves.
Next, tie in Xtra Fine Copper wire and two tiny strands of pheasant tail fibers (olive dyed for BWO, Regular for Mahogany or bleached for PMD). Before wrapping the two thin fibers, I like to apply krazy glue to the threaded shank of the hook, which I believe adds to durability. I also prefer to wrap the wire the same direction as I did the pheasant tail fibers, which I know is contrary to most tying instructions but hear me out - I try to wrap the feather fibers almost perfectly around the shank, while I over wrap the wire at a slightly steeper angle to the wrapped feather fibers....it secures it perfectly and does away with the criss/cross look that goes away from the look of a segmented body and I like to keep the tying direction of all my materials the same.
At the tail (eye end of the hook), I tie in a trailing or failing shuck of ice dub or zelon, burnt orange or olive, whatever to match up the fly.
There ya go, Dave's backward failing emeger...#18-20.