I made this collar/bib by sewing two layers of lace to a short length of wide ribbon. You can sew more layers if you want something even fancier. The collar is attached to a black t-shirt with a brooch pin back on the underside of the bow. If you want to decorate a high collared shirt you can make it into a tie back with ribbons.
(Even though ruffled shirt for women (especially white and black ones) are often called "Victorian shirt", Victorian ladies (regardless of social class) wore dresses with bodice and shirt cut from the same fabric. A separate shirt for women did not become popular until the very end of the Victorian era and they are more identified with Edwardian fashion.)