[edit] Steps

1. 
   Fold the piece of paper in half so it is wider rather than longer (hamburger fold).
2. 
   Cut from the fold to the end of the paper about 2 cm from the side, stopping 2 cm from the end of the paper. Do not cut all the way to the edge. Make another, shorter cut about 2 cm to the side of the first cut, stopping 3 cm from the end of the paper.
3. 
   Continue alternating these cuts until you reach the end of the paper, ending on a "long" cut about 2 cm away from the other end.
4. 
   Unfold the paper and, starting on one side, cut from the top of the first "long" cut to the second "long" cut, separating it from the bar at the top.
5. 
   Repeat this step, this time from the third "long" cut to the fourth "long" cut. Keep doing this until you reach the last "long" cut.
6. 
   Perform the same process on the other side, repeating the cuts detailed in the last steps, but this time cut between the second and third "long" cuts, fourth and fifth, et cetera.
7. Cut from the edge of the paper to the "small" cuts that you made earlier (both sides).
   
   
   
   
   
   
8. 
   Open up the paper and step through the large paper hoop that you have just created.

[edit] Tips

• Make your initial cuts closer together if you want to make a bigger hole.
• Open the paper slowly so you don't rip it.
• It may be easier to do this with stiffer paper. If you use flimsy paper the pieces tend to flop around a lot.
• Exact measurements are not necessary.
• For a quicker trick, do this on a smaller piece of paper. Even a quarter of a regular piece of paper (about 4 in. by 6.5 in.) will allow your head to pass through!

[edit] Things You'll Need

• Paper (anything the size of a postcard or bigger will do)
• Scissors
• Ruler (if desired)