This is a fantastic effect, but be warned: the new $10 will not work with this effect. You *might* be able to use the new $20, but I would not count on it.
Daniel Garcia does an excellent job of showing how to make the gimmick, but you will want to pause the DVD on a number of occassions. He goes slow, but as he has made many of the gimmicks, he will be much faster than someone who has not.
You will need a GOOD pair of SHARP scissors, or even a paper cutter. Barring that, a metal straight edge and an x-acto knife will work. Neatness counts, so you want to TAKE YOUR TIME making the gimmick. Garcia uses doublestick tape, but I found it to be cumbersome to work with, especially when it came to static electricity grabbing parts of the gimmick before I was ready.
All in all, this is an excellent DVD. I have no regrets buying it, with the exception of not buying it a year or two ago when the needed $10s and $20s were more readily available.