Source: Martha Stewart Living, Volume 143 October 2005
For safer trick-or-treating, make children easier to spot by adding reflective tape to their bags. Cut 4 inches from the top of a paper grocery bag. Run brown duct tape along bottom of bag and up side, 2 inches in from edge. At top, use 9 inches of tape to form handle, then guide tape down the other side and under bag; repeat on opposite side. Cut 4 strips of reflective tape, and place over duct tape.