Summarize:

For this method, you will need a clean round container like a coffee can or formula can, balloons, electrical tape or masking tape, and rubber bands (optional). Use your fingers to open the balloon up and expand it so it fits over the top of the can. Do not blow it up, you want to use a limp balloon. Using the scissors, cut small holes into the balloon. They do not need to be uniform or perfect, as they are more for decoration. Double layering the balloons will make the drum more durable, and the holes in top layer will add a fun decorative effect. You can also use rubber bands and simply place them around the can to keep the balloons attached. Or hand them to your little one and let them test them for you.  If you’d like to add more weight to the drums, you can fill the container up with a handful of rice or dry lentils before you stretch the balloon on the top of the container.  Make drum sticks out of pencils and tissue paper or simply use your hands to drum along to your favorite song.
Gather your materials. Stretch the balloon around the can. Lay another balloon flat on a hard surface. Stretch the cut up balloon on top of the balloon on the can. Wrap tape around the can to secure the balloons. Try out the drums.