Disclaimer: I almost never post crafts using toilet paper tubes… I always suggest, if any craft instructions call for tp tubes – that you cut down paper towel tubes instead. I’m not a major germophobe by any means – but for goodness sake people – let’s not have our kids doing too much touch feely on something that has sat next to a toilet half it’s life. Rant over… lets get crafting..!!
You’ll need:
Paper Towel rolls, cut in half or so
Decorative Paper
Googly Eyes
Glue
Ruler
Scissors
Do It And How 
They are really cute!