A method of manufacturing a tip for use with smokeable substances. A tube is rotated while applying heat to a section. The heated section is squeezed with tapered rollers and a pivoting rod is inserted. The rollers and rod are removed and heat is again applied. The heated portion is squeezed a second time with the tapered rollers and the rod is reinserted. The rollers and rod are removed and heat is again applied. The heated portion is again squeezed with the tapered rollers and the pivoting rod is again reinserted. The rollers and rod are removed and heat is applied to the end of the tube. The tube is scored above the end to form a scored line. Heat is applied to the scored line. Water is sprayed onto the scored line to split the tube into two pieces. Heat is applied to the tube at the split end.