"I made machines and gadgets, devices to explore with. Stupid things. Like the Looty, which enables your eyes to stare directly into each other. It's a bad invention... I made a few to sell and then stopped because the effect is unnatural and probably harmful."
Oho! My sense of danger was piqued. I made quick stop to look at the original advert for it in the back of the <s>The Frank Book</s> (<-- don't know where I saw this ad, but I did. And now it's disappeared...), grabbed some likely materials and began.
Step 1: Tools and Materials
A box, roughly as wide as a human head, preferably a bit narrower.
Thin cardboard (Mine was sourced from a cereal box)
Greaseproof paper (To diffuse light)
Small, thin mirror
General purpose glue
Side cutters (Not shown)
CD marker pen (Not shown)
Step 2: Prep Box
Whatever you use, I suggest recording all the internal measurements to save time as you build.