Begin by cutting the 27-inch piece of PVC into six pieces. The first piece should be 7 inches, the second 6 inches, the third 5 inches, the fourth 4 inches, the fifth 3 inches and the last should be only 2 inches long.
Place a penny on the bottom of each tube and hold in place with a piece of duct tape. Tape it loosely, but securely across the bottom. The penny will assist the instrument in giving off a more resonating sound because it will vibrate slightly when air is blown into the tube
Line your tubes up side by side in descending order touching each other. Make sure they are even at the top. Wrap the tubes together using duct tape. Place a piece close to the top, a piece in the middle and one close to the bottom to assure the tubes are secure.
Play your instrument in a way similar to that of a pan flute or jug by blowing across the top of the different tubes to create different sounds.