Step 1. Buy cheeseburgers
Step 2. Put something on top of said cheeseburgers
Step 3. Take photo - voilà: Art.
Step 4. Eat cheeseburgers and enjoy tax deduction ("art supply")
Check out more of William Hundley's w/ Cheeseburger artworks. (The fictional steps are mine folks, don't bug William about 'em)