Kerie has posted a wonderful tutorial! Here are another couple of options for the 'machine' : if you need a wider sanding surface, try an automated complexion or pedicure brush. Use the same sand papers.
If you want a clean edge on your sandpaper, use a craft punch or craft template and an exacto knife.
If you can't find the velcro backed sandpaper, just buy some adhesive Velcro dots and attach the 'hook' side to the 'machine'. Then if you run out of the 'furry' dots, you can use pieces of craft felt glued to the sandpaper.
There is always a DIY for these kinds of things if you get creative - and we know all of you ARE creative!!!!