I read an article on how to make your own ND Filter.I will try it since it doesn't cost a lot. This how; attached your good and expensive CP (most of us already own it) and on top of it attached an el cheapo Linear Polarizer (you can get it for as low as $5.00) and you have your home made ND Filter. Has anybody tried it? and how it is? Why the second one is Linear Polarizing?

