As long as you can remember how to make it while drunk, it will sure be a good party trick. The ingredients are simple enough; four rip-cap beer lids. And skill. More of the latter.

Step 1: Make Front Wheel

Attach two caps together as shown, with one inside the other, as in picture two.
One of these tabs will become the handle bars, the other will attach to the back wheel.

Twist one 90 degrees (like the top one in the picture) and fold the little round grip in half (picture three) These will be the handlebars.

Step 2: Construct Back Wheel.

Lay a third cap under the tab that is not folded over, and break off its tab (the one far right in the picture) repeated bending does this quite well

Step 3: Make the Seat.

Like you made the front wheel, attach the last (but not least) top to the back wheel. To make a seat, fold the tab over towards the other half of the wheel. Fold it back the other way, and back again, same as the first way.