Never done it, but its just crushing up a pill, wrapping it in toilet paper, and swallowing it. It's essentially the same as chewing a pill to break the time release so it can hit your faster and harder. Some people do it instead of chewing because they can't stand the taste of pills.
I thought it was jumping out of a plane with a backpack on you back, hoping that a piece of cloth will come out and slow down your fall. note: now that would be fun on opiates
