Mouse 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 enough to perform 10 times... Easy to do!