Materials: One fold-out paper perfume sampler advertising insert (the kind you rub on your wrist).
Tools needed: Scissors and a bit of scotch tape.
Step 1: Locate smelly perfume inserts in newspaper ads
Choose one of these, preferably one with a strong yet pleasant aroma. (Or pick a particularly stinky ad if intended for a disliked co-worker whose name you drew in the office pool.)