Hat Tear Pants (12 pack) by F.A.B. Magic - Trick (PANTS)
Magician displays two sheets of tissue paper and tears them into two different pieces giving one of them to an audience volunteer who is instructed to tear "up" their pieces just like the magician and something "magical" will happen. The volunteer is left with several torn up pieces but the magician "magically" restores his/hers to a pair of pants which is given to the volunteer.
Easy to use and comes with instructions and suggested routine.