When a man takes a squatting position over his mates head. She is sitting on the floor with her head tilted back and her mouth wide open. The man yanks his shaft towards his torso and proceeds to lower his saggy sac towards his partners mouth while she counts down from 10. With each sequential second coming closer to the moment of glory. Once the countdown hits 0, the manhood sac proceeds to enter the gaping mouth and much celebration and champagne ensues.
NOTE: This spectacle generally happens on the eve of the New Year but any countdown will suffice.
Joe: Hey Jeff what are you doing for New Years?
Jeff: I plan on maybe going to a bar. What about you?
Joe: I have no plans, what about you Al?
Al: I have plans to pop bottles and a "Double BallDrop" at midnight.