Roll one sheet of paper into a tube and secure with tape.
Roll the second sheet into a cone with one end wider, and secure with tape.
Trim the angled ends of the cone to make them straight.
Insert the narrow end of the cone into the tube and secure with glue, trimming any excess. This creates a hidden compartment inside the tube.
Place the ribbon or scarf into the hidden compartment.
Performing
To perform the trick, show the audience the open end of the tube to demonstrate it's empty, then magically produce the ribbon or scarf from inside. Now you're ready to dazzle your audience with your magic trick!