You will need:
Scissors,
Tape Measure,
Serger or Sewing Machine,
4" strip of fabric 45" long (the width of the fabric),
One Tablespoon of Medium Watersorb polymer granules (available at Watersorb)

1. Cut one strip of fabric of fabric 4'" wide by 45".
2. Fold the fabric strip in half lengthwise (the piece should be 4" by 22 1/2". Mark the fold. Open up the fabric and measure and mark 7" on each side of the center mark.
3. The tail ends may be rounded or cut at 45 degress angle. Fold fabric together lengthwise and sew together leaving open in the middle.
4. Turn tube right side out and press. Sew securely at 7" marks across the tube. This will form a rectangle 14" long that will contain the watersorb crystals. Pour the granules into the tube (1-3 teaspoons). Sew the opening closed.
5. Voila! You have made your first neck coolie.