I posted this once before - but had links to the pics. Now I know not to use imagebam.com and am re-posting w/ pics included.
Parts:1. old binoculars - cut off one of the large lenses on the end with a Dremel (saw - anything) - I got a broken set at a garage sale for 1.00 - I only need one lens!
2. PVC Schedule 40 Slip Coupling - you can lightly sand and spray paint the OUTSIDE the color of your camera if you want however, glue won't stick to paint so do not get paint inside the slip covering.
3. (optional) plastic cap from spray paint bottle. - cut off its top and slit the side so you have a strip of thin plastic.
4. Epoxy
Slip Covering Picture:Slip coupling picture - about a buck at Lowe's:
Step 1: Cut off the large lens (and its mount) from binoculars. Insert/glue lens/mount combo into one end of slip covering.
Step 2:If your slip covering fits snugly onto the end of your camera's lens, you will not need this step. The plastic strip made from the spray paint can cap will be used to make the slip covering fit snugly on your lens.
Insert the plastic strip inside the opposite end of the slip covering from the lens (if the plastic strip will not fit into the slip covering's end without overlapping, then shorten the strip by cutting a small part off of its end). Try to snug-fit the lens. If the lens does not fit snugly, then take out the plastic strip and slightly shorten it, re-insert the strip into the slip covering, and see if the entire unit will now snugly fit onto the camera's lens. Repeat this step as needed until you get a snug fit. Glue the strip in place
Picture of opposite end of slip covering once the lens combo is glued in:

Pic of macro lens attachment on camera and closeness to subject:

*note - You might want to take your camera to Lowe's and test fit PVC couplings onto the end of the lens (and also see if the binocular lens/mount combo will slip into the other end of the PVC easily). If the binocular lens/mount combo does not fit - try taking the lens out of the binocular mount and slipping just the lens into the end of the PVC (you would also need to find a way to make the lens stay towards the end of the PVC - another spray paint cap probably) . Remember, this is not an EXACT science - we are improvising here.
I THOUGHT, since there is a small gap where the plastic strip's ends meet that the lens would not be perfectly centered and therefore the pictures would be "off" somehow. This was not the case when tested. If the pics had been "off," I would simply have cut the plastic into two pieces and spaced it equidistant inside the PVC slip coupling so it contacted the lens on opposite sides. I lightly glued the strip in after it made for a good fit (not too much glue as that would make it fit more snugly than I wanted.
To take my pictures, I put the coin on a piece of black cloth, sit it where the sunshine can hit it, use the tripod as in the included pic. Adjusting the camera/zoom etc. I also can get very close to any features. Here are some typical results (cropped):


BTW I cheated to color my slip covering black -- all I did was use a black, permanent marker on the outside of the slip covering. I believe I have less than 2.00 into this.