Download the beluga whale template, print, and cut out the pieces you need.

Take a piece of tape and place it half on, half off one end of the whale body piece. Tape that side to the toilet paper roll.

Next, take another piece of tape and place it on the other end of the whale body piece. Wrap the body around the cardboard tube and tape it in place.

Fold each of the flippers along the dashed line, then glue it to the side of the whale body. Repeat for each side.

Finish off by gluing the water to the top, inside of the whale's head.