Start with colorful construction paper.

Cut your construction paper into strips.

Glue the strips of paper around the toilet paper roll in whatever order.

Decorate the full toilet paper roll.

Decorate the second roll with the same color paper and order.

Place a line of hot glue on the side of the tube and glue the two toilet paper rolls together.

Lastly, using masking tape, glue each end of the yarn to each side of other binoculars. Viola, sweet toilet paper binocular