I made mine out of a 11 dollar shop vac hose. Let me make one suggestion - run it out of the cowl like the one JBird posted. One of my buddies has his running out his fender and then up. Everytime he flops it over or goes through a Sammy-sized crack we have to unhook it because the Samurai chokes itself by laying on the snorkel. If you don't drive it in tight spaces or on its side very often that might not apply but you never know. Shop vac hose is pretty resilient, it won't bust like PVC will from a flying rock or something similar. Hydraulic hose would be good too. Also, keep the stock filter housing or similar. I originally relocated my filter to the top of the snorkel thinking I would get a better effect but it was really just a big tree grabber. Looked great with a 7" stovepipe cap.
Looked like I had a steam powered Sammy