Firstly: it is recommended to wrap the (deceased) man in three pieces of white cloth.
Proof to that:
A. The Hadith of `A'ishah (may Allah be pleased with her). She said: "The Messenger (peace be upon him) was shrouded in three Yemenite white Suhuliya (pieces of cloth) of cotton, and in them there was neither a shirt nor a turban"
Among those who shrouded the Prophet (peace be upon him) were Abu Bakr and Omar (may Allah be pleased with them) and the Prophet (peace be upon him) ordered us to follow their Sunnah.
B. The Hadith of Ibn Abbas (may Allah be pleased with him) highlighting: "Wear the white among your garments, for indeed they are among the best of your garments, and shroud your dead in them." It is permissible to shroud the deceased in other than white as it is permissible to shroud in one (piece of cloth) but this is in contradiction of the Sunnah.
Secondly: it is better to perform Tajmeer of these pieces of cloth
Tajmeer: that is streaming. It is called that because: it is put in hot Jamarat (pebbles). It is better according to those of knowledge to spray these pieces of cloth with water, fat or rose water before Tajmeer because that causes it to hold the fragrance and keeps it on the pieces of cloth.
Proof to Tajmeer:
A. What Ahmed and Ibn Hibban narrated and Al Hakim authenticated; that the Prophet (peace be upon him) said: "When you perfume the deceased with incense (Bakhoor) then perfume him three times." The companions (may Allah be pleased with them) witnessed him doing this as will follow.
B. Narrations of that about some of the companions such as Asma bint Abu Bakr (may Allah be pleased with them) and Abu Hurayrah (may Allah be pleased with him). 
Ibn Al Munthir (may Allah be pleased with him) said: "all those that we mention from the people of knowledge prefer to do Tajmeer of the clothes of the dead". It is important to be careful that the deceased is excluded from that because of the saying of the Prophet (peace be upon him): "Nor cover his head."
Thirdly: putting the pieces of cloth over each other or putting the Hanoot between them:
Hanoot: a mixture of perfume for the deceased. It is not called Hanoot unless if it has been made for the deceased.
The (Hanoot) is put between the shrouds; between the first and second and between the second and third.
Proof to putting Hanoot: the Hadith of Ibn Abbas (may Allah be pleased with them) where his animal struck him so he died. The Prophet (peace be upon him) said: "Nor cover his head" This proves that they had a custom of mummification, except that it is disliked.
Fourthly: then the deceased is put on the pieces of cloth three times.
This is how your body, which is full of life and energy, is placed. At that moment it is like a piece of wood, in which there is no life or movement so it is carried and put on those three pieces of cloth. We ask Allah for good deeds and a good ending.
Fifth: cotton is taken from the Hanoot. The cotton is places between the sides of the deceased and it is carefully tied over it.
It is better to take cotton Hanoot and put it between the sides of the deceased. Clarification: to expel what comes out of his behind when he is moved because most of the time what comes out has a terrible smell and the Hanoot hides this smell.
Sixthly: the remaining Hanoot is put over the openings of his face and the areas of prostration.
Openings of the face: the eyes, nostrils and lips. The companion of Al Rawd Al Murabba (may Allah be pleased with him) added the ears and areas of prostration, which are: the forehead, nose, palms, knees and toes.
Clarification: as for the openings of the face; so that impurities do not enter him. The Hanoot expels this. As for the areas of prostration; they are an honouring for them as the people of knowledge mentioned. This is because they (the areas of prostration) had the blessing of prostrating to Allah Almighty. There is no clear Sunnah specifically for the face.
What is clear: shrouding the deceased without giving priority for any area over another, but maybe (covering) some areas is difficult such as the openings of the face.
Some of them added: (differently shaped parts) of the body such as the abdomen, the area near the knees and the navel. This is a broad issue.
Seventh: then the edge of the top piece of cloth is put over the right hand side of his body, it's other edge over him on the other side and then the second and third (pieces of cloth).
Meaning: we put the edge of the upper piece of cloth that is immediately under the deceased over the right hand side and then put the edge of the left hand side and turn it over his left hand side so that it is over the first edge. If it is reversed so that the start is with the second edge before the first, then this (the ruling of what needs to be done) is a broad issue. Then we do this with the second (piece of cloth) and then the third and put the excess shroud at his head: because of its honour.
(This is) because of the saying of the Prophet (peace be upon him) as in the Hadith of Khabbab ibn Al Arath (may Allah be pleased with him) regarding the shrouding of Musab ibn Umair when he fell short of life: “Cover his head with it and put Idhkhir over his feet.” “Ithkhar” was a known plant. If there is excess shroud, it is placed at the head and at the legs as this is better because it supports the shroud.
Eighthly: then these pieces of cloth are knotted and untied in the grave.
Clarification: so that these pieces of cloth do not come undone and separate. There is no clear number for the number of these knots. This is based on the need and the minimal need: two knots. The first: at the head. The other: at his feet. If he needs in the middle then there is no harm in two or three.
Taking care with good shrouding of a Muslim is from the Sunnah. It came in the Hadith in Sahih Muslim from the Hadith of Janir ibn Abdullah (may Allah be pleased with him) that the Prophet (peace be upon him) said: "When any one of you shrouds his brother, he should shroud him well." Implementing the Sunnah is the best way.
As for women it is said: she is shrouded in five pieces of cloth: Izar (type of cloth), Qamees (shirt), Khimar (a cloth that covers the entire body and two rolls of cloth. It is said: (they are shrouded) like the men who have three pieces of cloth.
What has passed was: clarifying the best (methods) of shrouding the deceased. What is obligatory from that is to cover him (the deceased) completely even if it is with one piece of cloth.
After that you are taken to where you are prayed upon. Your body is in the direction of the Qibla of those who are praying. A body without a soul and the souls of those praying upon you with their bodies.
What is coming is calling and you are being blessed. So how many blessings will you get? May Allah cover me and you with His wide blessings.
 Narrated by Al Bukhari number (1264). Narrated by Muslim number (941. “Sahooliyya” is a reference to a village in Yemen where these pieces of cloth are made. In a narration they were (Yemeni). “Kursuf” is cotton.
 Narrated by Ahmad number (2219). Narrated by Abu Dawud number (3878). Narrated by At-Tirmidhy number (994). It is said: correct and authentic.
 Narrated by Ahmad number (14540). Narrated by Ibn Hibban (7/301). Narrated by Al Hakim (1/506). Al Nawawi authenticated it in Al Majmu’ (5/196)
 Look at: Al Musnaf of Abdul Razzaq (3/417)
 Look at: Al Musnaf of Ibn Shaibah (3/256)
 Look at: Al Awsat (5/369)
 Narrated by Al Bukhari number (1265). Narrated by Muslim number (1206)
 Narrated by Al Bukhari number (4082). Narrated by Muslim number (940)
 Narrated by Muslim number (943)
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