To make your duct tape sheet, which is used in many of my duct tape crafts, start out by laying a plain piece of paper in front of you. You can use any kind of thin paper you want. You can even use up paper that has printing on it because the entire sheet will be covered.
Now, cut a piece of duct tape around 9-inches long. Lay this piece down along one of the 8 1/2-inch edges of the piece of paper. Cut a second piece of duct tape and lay it slightly overlapping the first piece. Continue this until the entire side of the piece of paper is covered with duct tape.
Now we can finish the other side of the duct tape sheet...