Comedy Paper Tear by Uday (watch video).
This is a combination of the Paper to Hat and Paper to Shorts trick. Ideal for birthday parties. The birthday child is invited on stage. Colored pieces of paper are shown and torn to bits, which then converts into a hat. This hat is placed on the child's head. Since that hat looks very nice, the magician mentions that he will make a hat for himself and proceeds to tear another set of paper. When these pieces are opened, they convert to a pair of shorts instead of hat. The audiences have hearty laugh at the magician.
Comedy Paper Tear by Uday (watch video)