This is a simple XCM (Extreme Card Manipulation) cut. This will require 1 deck of cards, 2 hands, 1 brain and 10 fingers. If you don't have these, you can get them at your local hospital. (except the cards)
Step 1: How to Hold
You hold the deck with your index finger on the top, thumb on 1 side, and the rest of your fingers on the other side as shown in picture.
Step 2: Split Deck
Now split the deck in half with your middle finger of left hand.
Step 3: Split Top Packet
Now you need to split the top packet of cards in half with you're index finger. Clip bottom packet under thumb.
Step 4: Twist
Twist the top packets to the side.
Step 5: Split Again
Split the second packet with you're right hand thumb and middle finger.
Step 6: Twist Again
Twist the new packet under the packet below it.
Step 7: Almost Done
Now put all the packets above the clipped on together and put the 2 packets together.
Step 8: Done
Now go show off to your friends.