I have been saving toilet paper rolls for months now. I just knew someday I would want them. The day came!
I was searching around for fun penguin ideas and found this one. I will give a brief synopsis, but will direct you to the website I found the idea at because it gives instructions.
Have your child color it. Then have your child cut it out. Brayden (5) was able to cut all of it out, but there were things that proved too technical for Kaitlyn's (3) cutting skills.
You will then glue things together. I also decided to add a cotton ball to the penguins tummy for some texture. You can unroll cotton balls. Here is a photo:
The top picture is an unrolled cotton ball and the bottom is a regular cotton ball. One cotton ball will easily do two penguins.
We also used "googly eyes" instead of the paper eyes.
You just glue it all together and you are done! Easy as that. My kids have had fun playing with their little penguins.