Download the elf template, print, and cut out the pieces you need. Color in the elf's eyes with a marker.

Take the elf's hair and glue it to the top and front of the elf's head.

Use a marker to draw on the elf's nose, just above the mouth. Next, take the eyes and glue them, one on each side, below the eyebrows.

Create the hat by gluing the hat fluff to the bottom of the hat.

Glue the completed hat to the top of the elf's head.

Place the elf's collar at the bottom of the head and glue it to the backside.

Take the elf's body paper and tape one side of it to the tp roll tube. Wrap the paper around the tube, then tape the other end to the toilet paper roll.

Finish by gluing the elf's head near the top of the toilet paper roll tube.