Take a deck of cards facing up and count off from whatever the first card is 
until you say "king."
(for example,  if a seven is the top card, you would say 7-8-9-10-J-Q-K).

Take these cards and lay them face down and start
over with another stack (In the example above, make certain that the 7 is on top).

Do this until all the cards (52) are used up. 

If there are any left (where you could not count to King), hold these in your hand. 

Then pick up all but 3 stacks and add those cards to the ones that are in your hand.

Now with the three stacks facedown on the table turn the over top card on two of 
the stacks. 

Add the face value of those two cards together. (J=11 Q=12 K=13)

Count off this total from the cards you are holding.

Then count off 10 more.

The total of cards left in your hand is the exact same as the top card on
the third stack. 

Click here for Comic strip on card tricks