Items you will need:
Heavy Clear Plastic Wrap
What you do:
Cut the top and bottom of the empty washed milk carton.
Place heavy clear plastic wrap over one end, secure into place with a rubber
band. The child can submerge this end in to water and look through the open
end to view underwater.
Places to use this would be a pond, lake, ditch, pool, or tub. Any place
there is water.
But remember that adults should always supervise children around water