There are a few basic ways to cut and sew a pair of control top pantyhose into a wig base; here's a good one I use often.
Cut the legs off the pantyhose and turn it inside out.
Make a curved slit from the end of one leg to about two inches in from the middle.
Fold the triangle part over and cut out the rest of the leg to match.
Open it up and match the triangle into the triangle shaped slit.
Sew it up; triangle points down to the base of your neck.