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Tape the cardboard box closed. Using a utility knife cut one-third of the length and two-thirds of the width off two sides of the box's top and off two sides of its bottom.
Use duct tape to close the holes cut in Step 1. Make sure all of the seams are completely sealed.
Cut a rectangular opening on the shallow end of the box. Cut a hole in the larger end of the box, big enough for the hose of the wet/dry vacuum to fit in.
Tape a square of foam over the hole, and cut an X in the center to accommodate the hose.