i have put some pictures coz i am not good at explainig in words hope you get the idea
Step 1: List of Materials..
3 X 2feet stainless steel pipe 20mm diameter
2 X 5mm nut and bolt of atleast 50mm length
1 x drill machine to drill 5.5 mm hole in pipe
1 X heavy duty cloth
3 X plastic cover for pipe
Step 2: Making Holes
then you have to drill 90 deg offset on one the pipe..
you want your pipe to be in position as shown in last pic...
Step 3: Creating Sit
as you can see i took large triangle piece of cloth put safty pin to mark where to stich
this one will become like one of those pirate hat
once its stiched you can cut of extra bit of material and hey you ready to use it
once done rotate pipe remove siting cap and move on