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 intead of a hat, a pair of paper pants is produced! A little embarassed, the magician insists this is a hat and places it on the head of his assistant anyway. A nice bit of magicaly comedy!