I quote from Erowid DXM vault
"Do NOT try this extraction procedure with cough syrups or formulations containing acetaminophen/paracetamol, pseudoephedrine, other decongestants, or antihistamines. Decongestants and antihistamines are usually alkaloids and will end up in the final product; as for acetaminophen, I'm not convinced yet of the safety of the final product."
http://www.erowid.org/chemicals/dxm/dxm.shtml (http://www.erowid.org/chemicals/dxm/dxm.shtml)
Be safe