The basis for any magic cleaning eraser is the sponge. It’s obvious once you hold one that it isn’t your regular sponge. Original Magic Erasers are made from melamine, which has tighter holes than a regular sponge and is more naturally abrasive. They don’t hold up nearly as long as a regular sponge, but what they lack in longevity they make up for in effectiveness. The first step to making your own magic cleaning erasers is to purchase some melamine sponges in bulk. I’ve seen the best deal at Amazon, where you can buy a 100 pack of them for only $7.59 with free shipping.