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Use a craft blade to slice the top and bottom off of a soda can. Use a pair of scissors to cut the tube open to form a flat sheet. Make sure that the soda can is clean. You can clean the metal before or after you cut it. The rectangle needs to be about 3 inches (7.62 centimeters) tall and 4 inches (10.16 centimeters) wide. Sketch the rectangle out using a ruler and permanent marker first, then cut it using a pair of scissors. Hold the rectangle horizontally. Roll the bottom left corner towards the top right corner to form a cone. Make sure that the cone has a small opening at the tip. If you can't get a small opening at the tip, slice the tip off with a craft blade, then use a pen or pencil to shape the opening into a round hole. When you look at the cone, there will be a flap of metal on the side that ends in a point. Use a pair of scissors to trim the corner down so that it is a straight edge instead. This will make it easier to tape down. Wrap a piece of electrical tape around the middle and bottom of the cone. Start wrapping around where you cut the flap, and finish at the bottom. Don't wrap too close to the tip, or the tape will burn when you go to heat up the glue gun.
Cut apart a soda can to get a flat sheet. Cut a rectangle out of the sheet. Twist the rectangle into a cone. Cut the side flap down. Tape the cone together.