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You can use an old pot, a bowl, a vase, or a bucket. Choose a deep, sturdy container as your base. Avoid containers made out of glass or other fragile materials. You'll likely pop a few in the process of making your drum, so it's good to have more than one. Choose large-sized, sturdy balloons. You may want to get a variety of sizes to you can be sure to find one that fits your chosen drum base. Take a scissors and cut of the end of the balloon right where it becomes narrow. Use one hand to hold the balloon over one end of the base while you use the other hand to stretch it over the other side. The balloon goes over the opening of the pot, vase, or bucket you're using as the base.  You might want to get a friend to help you hold it it place so it won't snap back. If the balloon you used seems too small or to large for the base, try a different sized balloon. Use a heavy-duty piece of packing or duct tape to hold the balloon in place all the way around the rim of your drum base. Use chopsticks, pencils, or other long, thin objects to play your drum.

Summary:
Find a drum base. Get a package of balloons. Cut the end off a balloon. Stretch the balloon over the base. Secure it in place with tape. Play the balloon drum with sticks.