My personal choice of winging material is packing foam with the larger closed cells. These larger cells aid tremendously in floatation and add light refraction qualities. Finally, with my old eyes, I like a little larger wing strictly for visibility and keep my casts short so I can follow the fly in the bubble line.
Materials:
Hook: Any light wire curved shank (Daiichi 1140, size 20 pictured)
Thread: 14/0 Veevus, gray
Ribbing: 14/0 Veevus, black
Body: Thread. Uncord the thread so it wraps flat.
Wing: Close cell packing foam
Thorax: Gray rabbit. Use the finest of under fur in the package.