I've heard you can make one with a coke can as well. This is probably less safe than a real shim.
Somebody more knowledgeable than me on here will probably know what to expect if you use a 25.4 on a 26 without a shim, but I suspect it will either be your bars slipping all over the place or death under a bus.
Shims exist: http://www.velosolo.co.uk/shopbar.html (most of the way down that page)
I've heard you can make one with a coke can as well. This is probably less safe than a real shim.
Somebody more knowledgeable than me on here will probably know what to expect if you use a 25.4 on a 26 without a shim, but I suspect it will either be your bars slipping all over the place or death under a bus.