Materials needed:
Hook: TMC 2487 or similar. Size #12-18. I am using a size #14.
Weight: Tungsten or lead wire.
Thread: Olive 8/0 UNI-thread.
Body: Midge, or micro sized tubing. I am using light olive to match my local larva.
Head/legs: Brown dubbing with plenty of longer fibers, with brown scud back/thin skin over the top.
Place your hook in your vise.
Wrap 10 or so wraps of lead wire. 
Start your thread behind the wraps of wire, and wrap your thread across the lead wraps to hold them in place.
Tie in your tubing behind the lead wraps.
Build a smooth taper from back to front. Make sure no lead wraps are showing.
Wrap your tubing forward, and tie it off with your thread.
Tie in your scud back/thin skin .
Dub some brown dubbing onto your thread, and build your head.
I color my thread with a brown sharpie to match the color of the scud back and dubbing.
Fold the scud back over the top of the head, tie it off and trim.
Whip finish. Use a dubbing brush to tease out the dubbing.