This procedure outlines how to make a parachute for an army man using embroidery floss, tissue paper, and tape. First, gather the necessary materials which include embroidery floss cut into 30cm pieces, tissue paper cut into 50cm squares, and tape. Then tape the cut pieces of embroidery floss 3cm into each corner of the tissue paper squares to create a parachute. Finally, tie the other ends of the four strings to an army man's neck.