Make a Plan
Although you can do something naughty without pre-planning it, but it is good if you have a plan. Just think of anything that you can be expected to do wrong such as not doing your homework or reaching the office late. Once you have thought about it, then take the next step accordingly.
Person to be blamed
The next step is to choose someone that you are to blame for your mistake. Just ensure that the person is not too sensitive or hyper so to avoid an unpleasant confrontation. It can be your classmate in school, or anyone who sits next to you in the office.
Just to ensure some more fun, it is good that you involve others around you in creating the scene. Tell them that you are a witness of the fact that the person you are blaming is actually the wrong doer, and not you.
Be careful while blaming
Make sure that the cause or reason you are blaming the other person for is not too serious. It should only be something funny, with some kind of suspense that should be revealed later. The person blamed must not get into any sort of trouble that may make you feel guilty later.
Breaking the suspense
There is always a time for the drop scene. Try breaking the suspense when you feel that the person blamed is offended or depressed because of it. The breaking of suspense should be followed by telling the truth and saying “HAPPY BLAME SOMEBODY ELSE DAY”.