The Matts Midge is really effective for tailwater trout who are very picky with size and look of flies. These things really do look like little midges flying around. I even once had one fall out of my box and landed on my waders without my knowledge, I looked down later and instantly grabbed for my dry flies thinking the midges were hatching. LOL. They are excellent little flies that perfectly mimic a tiny midge.
I regularly tie these from size 20-26. I have been known to tie down to 28, but thats as far as I go. I do know a couple brave souls with better eyes than I have, that tie them down to a size 30. So they can be tied small, and this is important when fishing picky tailwater trout. For instance at the San Juan river. This river has trout that are willing to come up and nip at your waders, however will refuse a fly sized 22 if they are targeting size 24. They have learned that they cannot get away from humans on this river, but they can pick and choose what size (and look) of fly they bite. These little matts midges fool them quite often, more often than other dry flies I have seen on that river. And best thing of all, they are one of the easiest dry flies to tie.
As always I am including all the materials I used on this fly. You can change up the materials to what suits you, just this is specifically what I used.
Hook: Daiichi 1110 size 24
Thread: Black Veevus 16/0
Wing: White CDC Oiler Puff
Hackle: Black Whiting or Metz rooster cape
Head Cement: Hard as Hull