DON'T BLAME PEOPLE FOR THINGS THEY DID NOT DO

If you blame someone for something that they did not do, then they could get in trouble and you could feel guilty. This is not a good feeling, so I would not recommend it. You could try something else, like being honest or real with someone, but if that is not how you particularly roll, then you could devise an elaborate scheme and hope that you do not get caught. Once again, I would not personally recommend that because you would feel guilt, depending on the situation.
If you did get caught blaming someone else for something you did, you could be in even more trouble for lying about it. For example, if you ate the last cookie, then you told your mom that your sister ate the cookie, then your mom smelled your breath and she knew that it was you, then you would get grounded or something. If you would have been honest in the first place, then you probably would have just gotten scolded or something along those lines. I have know idea what anyone else's moms would have done, but this is probably exactly what my mom would have done. I think my mom is more cool than that though, so maybe she would have just given me the cookie. I do not really know.
If you did happen to get away with your lie, the guilt would probably get to you and you would end up fessing up in the end. I would feel extremely guilty if I got away with something while someone else took the blame. I do not think I could handle something like that, mainly because I consider myself to be an alright sort of chick and I would never want someone to do that to me. I seriously could never hurt someone in that way. If whoever is reading this could somehow handle that kind of situation, then you are a soulless being and I do not understand you. Yes I do, I really do understand. I love you.