The most common method of mummifying is with Saran Wrap. You'll need about 75 feet of this (avoid thinner brands that keep tearing as you work) and a few yards of duct tape (silver is OK, but red and black are flashier). A head mask, two small balls of cotton, and an ace bandage are optional.
A second Top (or more, if they are in abundance) is very handy for keeping the bottom from falling. This is the bottom's greatest fear, and he must be reassured verbally as well as physically that this will not happen. If you are the only Top present, you have two choices: (1) wrap the bottom down to his thighs, then lie him on a couch (properly positioned nearby) to finish the legs OR (2) use a rope (attached to the ceiling) under each armpit to keep him vertically supported near a wall or column. Wrap him, affix him securely to the wall or column, then *carefully* slide the ropes out. That pressure under the arms cannot be sustained.

Most ''rules'' have exceptions if the Top is knowledgeable and experienced. In this basic article, we will not discuss advanced elements such as using gags, catheters, or breathing tubes during a mummification. The following precautions can be violated only if you are very experienced with measures necessary to ensure the safety of the bottom.
Have ''safety scissors'' on hand in case you must quickly cut the bottom out; note that this is not a quick operation. (Safety scissors, which have one blunt end, are also known as surgical scissors, and can be obtained at surgical supply stores.)
Leave both nasal *and* mouth passages open to assure no breathing problems. Since he can't move, check often to be sure he does not begin to choke.
Be sure the bottom has urinated if the scene will be long.
Put some type of padding (such as cotton) between the bottom's knees and ankles if they touch when his legs are together (e.g. if he is not wearing boots). Otherwise the tight bindings will eventually cause unwanted discomfort.
For longer scenes, offer water to the bottom periodically to prevent his dehydration due to excessive sweating. Have towels ready when you unwrap him.
If he begins to panic, especially when in a head mask, comfort and reassure him as you quickly uncover his eyes and remove the mask. Having him count *slowly* from 10 to 1 out loud may restore calmer breathing.

We will put a head mask on the bottom and let him wear his boots. While he holds his arms away from his body, lay the Saran Wrap from his back diagonally over the near shoulder, across the far tit, under the armpit and completely around the back to the front again, across the other tit, and diagonally over the other shoulder. BUT as you start to cover each tit, put a cotton ball there (optional), held in place by the wrap! (More about the cotton ball below.)
Now, wrap each leg and arm separately, working downward; this is done so that skin never touches skin when finished. The wrap should be tight enough so as not to slip, with lots of overlapping. Note that it is easier to tun the roll if the Saran Wrap going on is between the body and the roll itself.
Next put his arms at his sides and his legs together (remember the padding if needed). Starting near the shoulders, wrap round and round, gradually descending. Having the bottom inhale and hold his breath while you wrap his chest allows for breathing room while he is bound. Leave the genitals exposed by twisting the wrap as you pass just above and just below them. Continue the wrap down to the boots (those into more elaborate scenes can even wrap each toe!).
To secure the wrap further, encircle his body with several (separate) strips of duct tape. Generally we use strips above and below the tits, above and below the genitals (across the fingertips), above the knees, and above the boots or ankles. Using another color, you might make beautiful diagonal ''X'''s across the chest and lower. Be sure no tape touches skin directly.
Do not rush your mummification. Wrapping is a major event, not just a preliminary to a scene. It can easily take 30 minutes, and longer if you like, especially if accompanied by verbal commentary. (On the other hand, if this is part of a Contest Fantasy, the wrapping record is under 5 minutes!)
Now to expose the tits. Those cotton balls make it easy to break through the wrap. Press a paper clip into the cotton, rip off a circle of wrap, then pull the cotton out! You can attach favorite toys to tits and genitals, or wrap the latter in an ace bandage.
Instead of duct tape, you might do an upper body ''overwrap'' (with front twists) using colored wrap. You could also add rope decorations or make a rope harness. Use your ingenuity. You can attach him (securely!) to a column, play with him, or lie him down (perhaps with headphones) so he can float off while you go and cook a meat loaf. But keep checking on him for safety. An hour or two takes all his troubles away!
Another rather impressive way to wrap your mummy is in cloth. Horse supply stores often carry ''Standing Bandages,'' which look much like ace bandages. A package of 4 rolls, each 12 feet long, costs less than $20 (you'll need 2 packages). Get the 5.5-inch width if possible. Black is especially stunning. You'll have to remove some Velcro fastenings, unfortunately.
If you have a black Spandex hood for the bottom, it will look extremely good here. Wrapping the shoulders is the hardest part. Put the center part of a strip across his tits, go under the armpits, cross in back and come up over the shoulders; now go under the nearest armpit, and over the nearest shoulder (closer to the neck), cross the chest and tuck the ends of the strip into the front (or back) wrapping.
Next wrap the legs downward (start high). Wrap the arms, but not too tight. Finally, wrap arms with body, and down the legs, as was done with the Saran Wrap (tuck the end of each strip into previous wrapping, and eliminate the twists that were done with the Saran Wrap near the genitals). Don't use any duct tape, naturally, but red or white rope decoration makes a great topper.

Be sure to maintain support when you unwrap him (or cut him out of the Saran Wrap with safety scissors), unless he is lying down. Unwrap slowly; too often the ending of a scene is not given the attention it deserves and requires. Remove his mask, but have him keep his eyes closed. Have towelling to dry him, as he might be sweating profusely. Hold him, hug him, gently talk him back to earth. If he wants you to rewrap him, tell him you'd have to iron the Saran Wrap. He'll just have to come back another time.