Download the octopus template, print, and cut out the pieces you need.
Begin by gluing the eyes below both of the eyebrows.
Use a marker to draw spots onto the top of the octopus' head.
Wrap the octopus body around the tp roll, mark where the top ends with a pencil, then cut off the toilet paper roll at that point.
Spread glue along the bottom, rectangular part of the octopus and glue it to the toilet paper roll. Use a piece of tape to secure the paper to the toilet roll.
Use scissors to make slits about an inch up from the bottom of the tp roll. These will be the octopus' arms. Cut until you have 8 arms.
Finish up by bending each of the arms so they curl up.