This is a combination of the Paper to Hat and Paper to Panties trick. Ideal for birthday parties. The birthday child is invited on stage; colored pieces of paper are torn, crumpled & given to the child that magically changes to a hat. This hat is placed on the child’s head. Magician proceeds to make another such hat for himself with a fresh set of papers. However, the torn pieces of paper change to a panty instead of a hat, much to the delight of the audience.