Step 1: Collect Materials -You will need a box, photo paper, thin piece of metal like a can or brass shim, tape, xacto knife, needle, and sand paper.
Step 2: Create Pinhole -Poke a tiny hole in the brass shim with a needle and sand it smooth. Trim the shim so there is a little space around the hole.
Step 3: Build Camera Box -You may use a shoe box, oat meal box, etc. Your box needs to be light proof, meaning When the lid is on and the shutter is closed the inside is completely dark. The only light is the light entering through the pinhole. Make sure there are no holes or openings in the box. Seal it and paint it flat black. Cut a small square opening in the box for the pinhole to go in.
Step 4: Put Pinhole in and Make Shutter -Tape the pinhole, center the pinhole between the tape. Then make the shutter which is just a flap that covers the pinhole from the outside. It can be made from excess tape.
link is http://www.instructables.com/id/How-To-Make-A-Pinhole-Camera/