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1. 

   cut two pieces of 8"duct tape
   and face the sticky side up

2. 

   then cut 2 more 8" duct tape and put it on top of the sticky side on the 1st step

3. 

   Cut the fabric into a desired tie shape. and add a 1 9" duct tape to the end for your neck

4. 

   

   Decorate with stripes, polka dots or different colors of tape.