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

Begin by gluing the nose/mouth piece in between and slightly overlapping the bottom of the eyes.

Glue the belly just below the mouth.

Arrange the arms to line up on each side of the belly and glue to secure them.

Use a pink crayon or marker to draw on the polar bear's cheeks.

Tape one end of the polar bear to the toilet paper roll, wrap around the cardboard tube, then tape the other side down to secure it.

Color in the inner ears with the marker, then glue them on each side of the top of its head, above the eyes.

Finish up by gluing the feet at an angle on the bottom of the toilet paper roll.