This is the crossing over ceremony I used last year when I graduated my Webelos (including my older son) to Boy Scouts. This was separate from the Arrow of Light, which was done at the same meeting.
First you need to invite local community leaders to the cerremony. I had invited the City Manager, my Unit Commissioner, DE, Executive Officer from our sponsor and the State Senators & Representatives that serve the area where the boys live, as well as the SM, ASM & SPL from the troops the boys where joining. One Senator & one representative was unable to attend and sent the boys very nice congratulatory letters, which they were thrilled with. The state Senator even invited the boys to be pages for a day at the state capital.
You need for a prop, is a bridge that the boys can walk across from stage left to stage right (my BA is Theatre). The Cubmaster and ACM stand on the stage left side of the bridge. I didn't formally announce the ceremony but asked the representatives from the first troop to come forward and stand on the other side of the bridge to welcome their new scouts. I called down one boy to the bridge and his parents joined us, standing to the left of me. The graduating Webelos stands with his back to the bridge. I turned to the boy and silently removed his "signs of Cub Scouts". First I removed his hat, handed it to my ACM to hold upside down, I then removed his neckerchief slide, placed it in the hat, then the neckerchief placed into the hat and finally the navy blue epalets, also into the hat. I then took the hat from my ACM, turned and handed it to the mother, shook the parents hands and sent them in front of the bridge to the other side to greet their new boy scout. I turn back to the boy and my ACM shook hands with the boy using the Cub Scout handshake. I then shook the boy's hand using the Boy Scout handshake. At this point the boy turns to face the bridge and crosses over. On the other side, their SM presented the boy with his new hat (gift from the Pack), red epalets (from the parents) and new neckerchief from the troop.
The last one I graduated was my son and since I was staying on as the CM, only his father went over to the other side to greet him. This was done as a symbolic sign of me staying with the Pack and his going on to Boy Scouts.
After each boy graduated (and I graduated all the Webelos II) I then announced "New Boy Scouts of Troop 171 and Troop 271 dismissed. All the remaining Cub Scouts stood and saluted the boys as they filed out. The new Scouts and their parents formed a receiving line at the back of the church (our sponsor) and were greeted by everyone as they left to go downstairs for cake and punch. This ceremony was simple but very effective as there wasn't a dry eye in the audience. The state representative that was able to attend was very impressed and was also teary eyed.
-- Thanks to Dawn Moriarty , Cubmaster, Pack 168 Presque Isle, ME