Take one (1) mildly contented baby.
Wiggle a towel and rush toward baby.
Make sound effects, as needed.
Drop towel* on baby's head.
Ask, with concern, "Where's (insert baby's name here)?"
Pause for effect.
In a few adorable seconds, baby will remove towel from head.
Exclaim, "There you are! Peek-a-boo!"
Result: Two (2) incredibly giggly people (you and the baby).
Enjoy!
*This recipe is particularly effective when doing laundry. Feel free to substitute anything soft in lieu of a towel.