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

Begin to create the mermaid by gluing the mermaid's hair to the back of the head.

Place the bangs over the forehead and glue it in place.

Next, glue the mermaid tail to the bottom of the mermaid's torso.

Use a marker to draw on the mermaid shell swim top.

Take the completed mermaid and glue it to the ocean background rectangle.

Place a piece of tape on one end of the rectangle, then wrap it around the cardboard tube. Take another piece of tape and secure the other end to the toilet paper roll.