I got the idea when I pondered what to do with a bunch of cheap 3D cinema glasses I have.
Some background information:
One might think that these glasses are not suitable for this kind of use as they are circular polarized, but there's a trick for this. The quarter wave plate has to be on the correct side, otherwise you will only get linear polarization.
You should definitely play around with some of these before you mount them, there's a bunch of strange effects to discover.
Step 1: Stuff you need
A transparen tape looks best IMHO but you can use any old kind as long as it doesn't come off by itself.
I used a scalpel, a x-acto or any kind of sharp knife should do just fine.
For the light diffusor you can use plain writing paper.
Step 2: Designing and cutting
The piece between these is up to you, I used 10cm but it depends on the size of the objects you want to look at.
Very important to have the filters rotated 90 degrees from eachother, or make the holes circular so it doesn't matter when you rotate them.
Step 3: Final assembly
Then one end gets a piece of writing paper, its function is a light diffusor so you get a smoother image.