As pointed out before polarizers depend on the angle of the light source and are nonlinear in the filtering. They should be considered separately and not confused with neutral density filters. DIY filters will not be calibrated and would be more useful if one if metering through the lens.
As I pointed out days ago the OP did not specify at all what effect he is after, but that he is after fooling around and even after DIY solutions.
Thus the repeated advices to start with what is available at every rummage box, polarizers.