Cut the plywood into a circle, approximately four feet in diameter. Drill two holes in the board, one in the center to accommodate the bolt, one off to the side, roughly 8 to 10 inches from the center hole, to accommodate the hose that will force air into the craft. There is no need to sand the edges, the tarp will cover all rough edges. If there are any major flaws in the cutting, causing rougher than normal edges, use the duct tape to cover those.
Lay out the tarp or plastic on a flat surface. Lay the plywood on top of this and cut around the board, allowing about four to five inches for overlap. Using the duct tape, tape the tarp or plastic to the plywood. This step is crucial that it is done well. Don't be afraid to use the whole roll if you have to, leaving no place for the air to escape. Put a layer of tape around the outside edges of the board, to create a bumper--for you will bump into things.
Cut a small 1/2-inch circle so you can slip the bolt through. Cut 2-inch holes in a circle around the center hole. Make them about two or three inches away from the center hole, but not through the plywood. These are the holes that allow lift with the air. Leave enough distance that the holes are not covered when you install the coffee can lid.
Pierce a hole in the center of the coffee can lid using the box cutter or a knife. Force the bolt through this hole and then put it through the hole in the center of the hoverboard. Attach it using the nut, taking care not to cover any of the other holes around it.
Turn over the board so the plastic or tarp is facing down. Insert the flexible hose into the inlet hole. Anchor this with duct tape or hold it in place with your hand or foot. Turn on the leaf blower or shop vac and ride. Sometimes someone might need to lift an edge so the air can fill the tarp, but this can also be alleviated by adding "feet" to the edges of the board.
Take the project a step further with an optional step. Using a smaller screw on each leg, attach an inexpensive plastic outdoors chair to the board, directly in the center. You can also use one of the aluminum chairs with the woven seat and back, but when attaching it use some sort of clamp-like device, still attaching with some screws.