Gather your audience and explain
Gather the audience for the trick and explain what you will be doing. The audience may be your family and friends. However, this trick is great for the children as they tend to get really excited with it. So, gather some children and explain what will be done and notice their reaction.
Sit down and place the cup on the table
After your audience has settled, sit on the chair and prepare for the act. Place the cup on the table so that everybody can see it. Make sure that the table you use has tablecloth over it which covers the table down to the floor.
Cover the cup with napkins
Take about three paper napkins or paper towels and place them over the cup. You have to make sure that the napkins you are using are large so that they cover the full cup. In this way, the audience will not be able to determine when you drop the cup.
Slide and drop the cup
Hold the cup with the napkins and slide it towards yourself. When the cup reaches the corner of the table, drop it in your lap. It is extremely important that you retain the shape of the cup with the paper napkins when you have dropped the cup.
Crush the paper napkins on the table
Holding the paper towels firmly and maintain the shape of the cup. Then crush the napkins on the table as if you have crushed the cup underneath. Keep your audience engaged.
Show the cup
When everybody has believed that you have crushed the cup, retrieve the cup from your lap and see them shocked.