Cut the ABS pipe fitting approximately 3/4-inch from the sides with the hacksaw, leaving about 2 inches left along the bottom. Remove the cut section and discard it.
Cut a 3/16-inch notch into the area where the 3/4-inch side meets the 2-inch section. 1/2 inch from the fist notch, cut another identical notch into the 3/4-inch side. Cut two more notches into the 3/4-inch side on the opposite side of the 2-inch section. Directly across from both sets of notches, cut two more sets of identical notches into the 3/4-inch section. Cut identical sets of notches into the other 3/4-inch side.
Stretch a rubber band between each set of notches. The rubber bands should form an "X" on each side.
Drill a 1 1/2-inch-long by 1/2-inch-wide hole into the exact middle of the 2-inch section of the pipe fitting.
Cut the wings (the part that holds the microphone) off of a microphone holder, using the hacksaw. Slide the rest of the microphone holder into the 1 1/2-inch hole. Apply epoxy to the microphone holder to hold it in place.
Slide a microphone through the center of the rubber bands.