First of all you need a standard paper of size 8 by 11.5 inches and a scissors.
Step1. Take one corner of the paper and then fold it to meet the other side. Now press the diagonal and then crease it.
Step2. Use the scissors to cut off the extra portion from the bottom of the paper.
Step3. Now open the paper and then fold at the opposite diagonal. Now crease it firmly.
Step4. Open the paper again and then fold it in half to make a rectangle. Crease it firmly.
Step5. Open the paper and then turn it over. You shall notice a point at the center. Press it with your finger and then you have to hold the ends of the paper and fold it inside.
Step6. Now push the side of the paper inside to from a triangle. And then crease it. Repeat the same procedure at the other side. Now you shall have four flaps.
Step7. Fold each flap in and then crease it to make a square.
Step8. Again you have got four flaps. Fold each corner of the flap to the center. Repeat this step for all the four flaps.
Step9. Fold the top of the flap towards the center and then crease it. Repeat this for all the four flaps. This shall produce four pointed ends.
Step10. Now take the pointed ends and then fold them in half. Now insert the pointed ends into the opening of the adjoining flap. Repeat this for all the four flaps.
Step11. You shall notice a small hole at the top. You can increase the size by cutting with the scissors. Now open the hole and blow into it.