Measure how long you would like your business tie to hang. I recommend having the length to the bottom of the dog or cat's chest but not so long that when the pet walks, the tie is getting under foot.
For the Knot: Pull a stretch of duct tape that is roughly 6-inches long. Cut the tape and then fold in half. (Be sure to go slow so that the edges line up.) Fold tape in half again to create a loop. Set aside. *Tip: To prevent glue residue from clinging to your scissors, stick a slice of wax paper to the tape and cut.
For the Tie: Pull a second stretch of duct tape that is roughly 18-inches long. Fold in half. Cut the end to create a point.
Assemble Knot & Tie: Cut a 4-inch long x 2-inch wide piece of duct tape and set aside. You will be using this to secure the knot and tie. Lay the ends of the knot to the top of the tie. Cut two small triangles at the sides of each to help the stiffer duct tape fold more easily. Pinch two points on the top of the tie, creating something that looks like an "M." Secure with the set aside duct tape.
Ribbon: Open the duct tape knot by inserting a pencil inside and stretching it. Weave the end of the ribbon through the knot loop, and then tie and twist the ribbon so that the ribbon's knot is hidden by the tie's knot. After tying the tie around your pet's neck, it is officially Business Time.