How to Make your own Variable-ND filter with cheap circular polarization filters

Looking for a Variable-ND filter without having to spend $300? There's a way that you can actually make your own for as little as $10-$20 using some cheap circular polarization filters! Instead of getting a picture tutorial, in this video, you will get a fully commentated walkthrough of the process that he uses to remove the lenses and more to create his own filter!