All thats needed is VERY BASIC computer knowledge and a nice batch file.
If your REALLY LAZY and have no pride in yourself and want to have no feeling of accomplishment, here's the batch file, the text file and the icon:
Step 1: The Code
Copy and paste this code as many times as your heart desires.
NOTEPAD /P rickroll.txt
This code says to Print "rickroll.txt" and to bring up "www.4chan.org/b/" in the internet browser.
Now, save as virus.bat. Make sure to click "All Files" instead of ".txt files"
Step 2: Make a Document
So go to Notepad again, type in RICK ROLLLLLLLLLLLLLLLLLL and a bunch of other obnoxious things that are going to be printed out.
Save as "rickroll.txt" (without quotation marks obviously)
Step 3: HIDE!
Put this folder deep into your computer (not in system32), but where you can still find it again.
Step 4: Icons!
Click browse and navigate to where you put "virus.bat".
Once the shortcut is created, right click on it, go to Properties, and change the icon to the Internet Explorer icon (or if your smart and your victim uses Firefox, change it to Firefox).
Now, get rid of the REAL internet Explorer/Firefox icon and sit back as your friend tries to open the internet, only to be bombarded with pornography, Pokemon, and memes. Then listen as the printer prints out RICK ROLLLLLL 5 billion times.
PS I assume no damage you do to his computer/printer or what damage he does to you.