Paint your toilet paper roll with the green paint and allow to dry. It make take several coats of paint to cover it entirely.

Cut out a triangle from the red felt paper for the Santa hat. Make sure you cut it the same width as the toilet paper roll so that it is properly proportional.

Cut a strip and a small circle out of the white felt paper for the trim and ball of the hat. Make the trim a little wavy and rounded to give it more of a puffy look.

Glue both white felt pieces to the red felt triangle so that it resembles a Santa hat.

Glue the hat to the very top of the green toilet paper roll. Then add the rest of the details by gluing the two yellow googly eyes beneath the hat and then glue the heart to the bottom right (your right) onto the toilet paper roll.

Finish by using a black sharpie to draw the remaining details including a grinning mouth, nose, and eye brows. Let glue dry and you’re all finished!