Included below is a short video of the process and its astounding results. When you watch it, you literally may not believe your eyes:
Step 1: Materials Needed
The following household items are needed:
1) One sheet of 8.5"x11" paper
2) Another sheet of paper at least 5"x6" in size
3) Black pen
4) Brown crayon or colored pencil
5) Orange crayon or colored pencil (any color lighter than brown will work fine)
8) Red Magic Marker
Step 2: The Creation (Part 1)
Creating this illusion is simple. However, it is crucial that you are precise with measurements. Basically, you will be drawing two 3D tables next to each other. Both tabletops will be parallelograms of the exact same size, yet one is drawn "vertically" and the other is drawn "horizontally" as shown in the photo below (notice measurements that are included in the image notes). With your 8.5" x 11" paper situated in a landscape manner, begin with the bottom-left corner of the left table .75" in from the left side of the paper and 3.75" up from the bottom of the paper. Then start with the bottom-right corner of the right table 1" in from the right side of the paper and 3.75" up from bottom of the paper. Create a 3d effect by adding edges to the tables as shown on the left.
**Edit: The tabletop dimensions should be 4.25" x 2" (not 4" x 2" as shown in the image notes)
Step 3: The Creation (Part 2)
Add tabletop edges to the right table as shown in the photo below. The dimensions are the same, in relativity, as the edges on the left table (notice the image notes as well).
These edges are actually a huge part of what "sells" this illusion because they manipulate our eyes into processing the dimensions of the actual tabletops incorrectly. You can see from the photo below that there is NO WAY that these two tabletops look like they are the same in size. Part of that is the camera angle, but most of it is the illusion itself!
Using your black pen and your ruler, darken the lines as shown in the photo below. This enhances the 3D effect and provides for a sense of depth. It's all about the perspective in the end.
Step 4: The Creation (Part 3)
The final creation phase involves another hugely important part of the illusion: adding color!
Using your brown crayon or colored pencil, color the entire right table(legs and all). Then color every part of the left table brown except for the tabletop.
Using your orange crayon or colored pencil, color the left tabletop.
Step 5: The Proof!!
Using your necessary materials and the other piece of paper, measure and cut out a parallelogram (2"x4.25"). With your red marker, make a .25" border within the edges of its perimeter. This will make the proof more obvious and clear.
Place the cutout on the left tabletop to prove that it is the same size as the tabletop itself. Then move the cutout over and place it on the right tabletop. Amazingly, it is now proven that both tabletops are exactly the same size!
If you decide to take on this project, prepare yourself for mass amounts of scrutiny and insults about your sanity (or lackthereof). Just don't lose your proof cutout! :)