When the kids are playing detective, they will probably want a magnifying glass in their dress-up box. A real magnifying glass could break and cause injury. It's fairly easy to create a fake magnifying glass from recycled materials. If the kids break this magnifying glass, there's no broken glass to worry about.
Trace a circle on a piece of waxed paper, making the same size as the inner circle of the empty roll of masking tape. Repeat this on the other 3 sheets of waxed paper.
Cut out the four circles of waxed paper.
Thin the white glue with a little water, and paint a coat of glue solution onto one of the waxed paper circles. Lay another circle on top of the glue-coated circle, and smooth any air bubbles. Repeat this until all four pieces of waxed paper circles are glued together to create a thick circle. Set this aside and allow it to dry until stiff.
Make a hole along the centre of the roll, large enough to push the unsharpened end through, to create a handle. Secure the area with the glue from the hot glue gun. Allow this to dry.
Wrap the entire mock magnifying glass with black tape. The tape will be the outer surface of the magnifying glass.
Insert the stiff waxed paper circle in the centre of the roll, and run a bead of hot glue around both sides to secure it in place.
You can leave out the "glass" if desired.