D. Robbins & Company Santa Hat Tear
Magician invites a small girl and boy to the stage. Then he, promptly tears two pieces of tissue paper into small, pieces. A few magicial words and a wave of the hand, and, the paper is not only restored but has turned into a large, hat with mouse ears. The hat is placed on the girls head, and the magician proceeds to make a hat for the boy. Oops. He says the wrong words, and when the paper is restored this time, it's a pair of female panties. Comes complete with instructions, and enought o perform 10 times.