Lay a 22" piece of duct tape sticky side up on your work surface. Cut
another 16" piece and lay it sticky side up next to the first piece,
overlapping about 1/4". Cut additional 22" pieces adding them to your
project until you have a 22" square.
Cut a 22" piece of tape and place it right on top of the first row of
tape, sticky sides together. Cut more pieces and lay them one by one
over the original pieces, completely covering them. When finished, you
will have a two sided "sheet" of duct tape.
Make another "sheet" like the first using what ever color
combinations you would like. Lining up the two pieces, trim all around
to make a neat 18" square.
Join the two "sheets" together by cutting pieces of tape to fold
around three sides. Slide in the pillow. And seal up the 4th side with
another piece of tape. (Stapling it closed first will make taping up
easier.)
To make handles, cut an 18" pieces of duct tape. Fold in
half lengthwise so the sticky side is inside. Tape the ends securely to
the sit-upon with additional pieces of tape.
Duct Tape 
