Okay, let's first look at how macro photography is done. Ideally, macro photography makes use of a dedicated macro lens which is capable of focussing at a very close distance and capable of magnifying the object that is being focussed. Also required is plenty of light or a flash that lights up objects that are focussed closely. Since we'll be going the DIY way, we need the following:
1. A point-and-shoot digital camera
2. Masking tape/cello tape
3. An old pair of binoculars or telescope (Tip: You can pick up new binoculars at local toy store for just a few dollars!)
4. A well lighted environment (since your on-camera flash isn't going to be of much help here)
5. A bottle cap with a diameter that can be inserted on your lens (Note: This is required only if the binocular optics do not fit your lens!)
6. A hobby knife - Only required if you're making the adaptor (As mentioned in the previous point)