Requirements three paypals (Make sure they're not going to get limited the second they receive some money -.-)
A good VPN
A legit paypal with Money to duplicate.
Step 1. Make 2 PayPals under a VPN (Or just one if you have a friend you want to experiment with. YOUR FRIEND MUST HAVE A DIFFERENT IP).
Let's pretend you have a friend who has a PayPal, instead of making two paypals.
Step 2. After making the VPN PayPal, take the money from your real (NON VPN) account and send it over to the VPN PayPal, like you're buying something like a product.
Step 3. Go onto the VPN account and send over the funds to your Friend's paypal.
Step 4. If all of that is successful, wait about a day or two, and open up a case on your main account (You need to wait so that it at least looks legit) against the VPN account, like you've been "Scammed", write up some bullshit story on how you got scammed.
Step 5. Go onto your VPN account, and accept the chargeback.
Step 6. Now, the VPN account will have a negative balance, but both you, and your friend's paypal (Or your second paypal, that you also made under a VPN) will have the same amount of money.
Thus your money has been duplicated, please don't abuse this, if you're going to do this, hide your ass to avoid all risk.