The "First" part is referring to the first president. So you have someone dress up in a George Washington costume, then they give you a Rusty Trombone. You then finish on the back of their hand and they proceed to backhand you.
Why get a Rusty Trombone when you could get a Rusty First Hand?
This act requires 3 people: Someone to act as "The Lawn", another to act as "The Tractor" and a third as "The Mower." The Lawn lays spread out flat and has little to no participation, other than just accepting the act. The Tractor "mows" or shaves a certain area of The Lawn with a razor (Electric or non-electric), by being on all fours and holding the razor in their mouth for the entirety of the shaving portion. The Mower is required to sit on the Tractors back the entire time and film the act. Once "The Lawn is mowed," it's time to put down fertilizer. The Tractor then defecates over the mowed area specifically, still while being ridden by The Mower. The act is completed by the Mower getting off the Tractor and proceeding to give the fertilized Lawn a Boston Pancake.
"Hey you two, why don't we get out of this bar and enjoy a good ole' fashioned Cincinnati Tractor?"
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