Step 5: It Takes Two
Cut the duct tape fabric in half, now you have two pieces (front & back of vest). Next begin making the straps by cutting and measuring a piece of duct tape about 33". Cut another piece the same size and lay it on top of the first, you now have one strap (repeat for second strap).
Attach both straps to the front and back of the vest, make sure the person head can easily fit thru the opening of the vest.