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

Begin by gluing the eyes to the sheep's face, just below the eyebrows.

Take the head fluff and glue it to the top of the sheep's head.

Place a piece of tape along one edge of the sheep's body and use it to attach it to the toilet paper tube. Place a second piece of paper on the other side of the body, wrap it around the tube, and tape it in place.

Fold the sheep's legs along the dashed line, then use glue or a glue dot on the folded portion to glue them in place. Glue the larger lower legs near the bottom of the sheep's body, then glue the smaller upper legs near the upper part of the sheep's body.

Finish up by gluing the sheep's head to the top of the sheep's body.