This is what Sam and I did this afternoon. Notice the magician's hat he made himself.
**WARNING!! SPOILERS AHEAD!!** In case you'd like to try this with your kiddos, this is how you do the trick. Gather 2 pieces of paper that are the same color, a square of fabric, a penny, a tall glass, a glue stick, pencil, and scissors. Trace the mouth of the glass on one of the pieces of paper. Carefully cut out the circle and glue it onto the mouth of the glass. Place it mouth down on the uncut piece of paper and the penny...and the penny will magically disappear!
This is a trick we did when I was a little girl...it made Sam's day today. Maybe it could add a little joy to a rainy summer day at your house, too.