Wire, extra small Silver wire (rib, about seven turns)
Superglue (coating)
How to tie it
Slide a 3/32 black nickel tungsten bead onto a size 14 Daiichi 1760, tie in Uni-Stretch gills and take a few wraps in front of them to prop them up. Push the bead forward against the gills.
Start white 8/0 thread behind the bead and build the taper using the one bead, two bead method: a few wraps behind the bead, down one bead length and back up, then down a second bead length and back up. Using the bead as your ruler is the fastest way to get a repeatable taper, and doing side-by-side wraps is what makes it work.
Tie in extra small silver wire and run it back to about the barb, pulling it out at an angle as you come down so the wraps stack tight. Extra small rather than small is deliberate here: small silver makes the whole fly read silver in the water, and extra small keeps the shine subtle so the body stays black-grey.
Leave the rear eighth of the shank white, then switch to black thread and spread the wraps so the two colours blend through the next three-eighths, with the front half solid black. A little blotchiness in the blend is fine; real chironomids gassing up look blotchy, not seamless.
Wrap smoke buzzer wrap forward without overlapping, pulling it fairly snug. It dulls the black down to a dark grey, which is exactly the look of a dark pupa that has started to gas up but has not fully filled out yet. Two strands laid together give a less see-through, shinier body if you prefer.
Rib forward with about seven turns of the silver wire, tie off and helicopter the tag out. Keep good tension on everything, thread, wire and body material alike, since the tighter the fly is wound the longer it fishes.
Whip finish and coat with superglue. Superglue is more durable than resin here; save the resin for patterns where you want it to magnify an underbody.