Cut a piece of construction paper that will wrap around the empty coffee can.
Let the kids decorate one side of the construction paper using any available craft supplies you may have in your preschool's inventory. Options include paint, glitter, yarn, glue, cotton balls, crayons, magic markers, feathers, etc. The main purpose is to let them have fun and be creative in their design, as this is the only step they can actively be involved in prior to final use.
Set aside the children's art and let it fully dry before proceeding.
Turn their art designs upside down and place glue on the nondecorated side.
Wrap the children's design around the empty coffee can, and press to ensure surface adhesion to the coffee can.
Fill the coffee can with a desired amount of water.
Place the Ziploc freezer bag over the top of the can.
Place the thick rubber band around the top of the can to clamp the covering into place. The top should be pulled taught and wrinkle free to create the drumming surface. The rubber band should be extremely tight around the covering to prevent leakage.
Cut the excess covering material approximately two-inches below the the placement of the rubber band.
The drum is now useable, and depending on the level of water within the can, will produce a different sound when the child bangs on it.