Performer shows two pieces of colorful tissue paper. He tears them in half and in half again. By this time, the audience can almost guess that he will restore them. Maybe they even think that he will make a paper hat. Imagine the chuckles when instead of a hat, a pair of paper pants is produced! A little embarrassed, Magi insists that this is a hat and placed it on the head of his assistant anyway. A nice bit of magical comedy!