How Does a Periscope Work?
A periscope is built like and works much like a telescope, with a long tube containing a mirror at each end. The mirrors are fitted into the tube so that they are parallel to each other at a 45° angle to the axis, or imaginary long center line, of the tube. More complicated periscopes have extra lenses added to enlarge the image
It is basically only a tube or a pipe with a mirror at each end. The mirrors are mounted at a 45 degree angle to the pipe. When you hold the pipe vertical and look at the bottom mirror,images are reflected from the mirror at the top or the pipe to the mirror at the bottom of the pipe. You can make a simple periscope with a cardboard tube from a roll of paper towels.