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

Glue the eyes in the middle of the body piece, slightly below the top.

Glue the tusks behind the walrus' mouth, then use the marker to draw on the nose and the whisker holes.

Place the mouth and nose piece just below the eyes and glue it in place.

Tape or glue the walrus body to the cardboard tube.

Finish off by gluing the flippers to the bottom of the toilet paper roll.