This papercraft is a Google Cardboard, a fold-out cardboard smartphone mount that, when combined with lenses, a magnet, a piece of hook-and-loop fastener and a rubber band and held against the face, affords a virtual reality experience, designed by Google.
A smartphone with stereoscopic display software fits into this device and the lenses allow a person to perceive the images as one single three-dimensional image. The headset is designed by Google, but there is no official manufacturer or vendor for the device. Instead, Google has the list of parts, schematics, and assembly instructions freely available on their website, recommending people assemble one themselves from readily available parts. The hardware was announced at Google I/O 2014. More information of the Google Cardboard at wikipedia.