First pick up a pair of welding Goggles. I got these online for $7.
Step 2: The Gels:
You will need a specific type of blue gel to make this work. The theatrical lighting gel is called "Congo Blue" and it is manufactured by the two most popular gel companies, LEE (C181) and Rosco (#382)
Unscrew the lens assembly for each eyepiece and remove the green welding gel, leaving only the clear gel. This will reinforce the blue and red gels you will be installing. Using the welding gel as a template, cut out 8 blue gels and 2 red gels.
Step 5: Put it all together...
Take 4 blue gels and insert them in the eyepiece assemblies and then screw them back on to your new IR-Goggles. Now, wait for a very bright sunny day and go outside! You won't believe what you see. DO NOT LOOK AT THE SUN!! Serious, permanent eye damage can occur in seconds. Then for another effect, add the red gel to each eyepiece and see the difference. Now here is the video!