The magician displays two sheets of tissue paper and tears them into two different pieces giving two sheets to a child audience volunteer who is instructed to "Do As I Do and we will restore our pieces together". The volunteer is left with several torn pieces but the magician takes their pieces and ads them to his & restores the paper to a Santa Hat which is placed on the child's head.
 
Easy To Do
Fun To Perform
Makes A Great Give Away

Includes 12 Hat Tears and instruction card.