Set up the chairs on a small carpet, placing them so they face each other.
Partly fold both chairs so they are almost at the point of tipping forward. Space the chairs far enough apart so they could tip over without colliding.
Drape the quilt across the top of the chairs to create the impression there is a table underneath. The cloth must be long enough to drape all the way to the floor.
Play the music CD to drown out any noise the audience might hear from the stage.
Turn your back to the audience and face the table. Have your assistant stand on the other side.
Grab the top of the quilt where it forms the shape of the table. Your assistant does the same on the other side.
Tab the chair with your foot through the quilt to subtly make it fold and fall flat on the carpet. Your assistant does the same on the other side. Continue holding the quilt as though there is still something under it. Do not lift it so the edges come off the floor.
Shout some incantation you have made up. The end of the incantation is the signal for your assistant to drop the quilt onto the folded chairs as you do the same. Take a bow.