Does anyone know how to make these?

Just buy one and use it for a pattern.

Personally, I think it's easier to just buy them. Depending on the style and quality you are looking for, you can get about ten for $10. If you're still intent on making them, I would suggest a desktop publishing program like Print Artist, Print Master, or any similar programs. These tend to have different arts and crafts projects. Party hats are usually one option. Print out a pattern on heavy stock and then use this to cut out a hat design from the paper you wish to use. I recently did this for a money trick that will be part of a longer money routine. It involves taking a $20 bill, folding or tearing it, and it becomes a small party favor bag with pieces of the bill printed on it. When you open the bag you begin to pull out a money coil and at the end of this coil is the "restored" $20 bill. I use the same bag and just replace the money coil. Good luck!!!

Jimmy

Do you want to go into business together?

Hat tears are simple to make really. I get some tissue paper and get one big circle out of each sheet. Then all you need is a form to put the paper around while you take some draftsman tape (very thin masking tape) around it. All that's left to do is fold it and glue it together. Now having said that... I ONLY do that when I run out and am in an area where I can't just go buy some. It's time consuming and a general pain. If you are going to make them yourself I'd suggest getting the coffee ready. A good magic tape on the TV and a couple of nights of work to do enough to make it worth your time.
Enjoy!!
Joe Comet

what do you mean?

I been making these for my shows for 30 yrs. Look in your Tarbell book. Vol. 1 on page 316. The name of the trick is call "Milady's Parisienne Hat."

This has been talked about before on the Café.