Give each first grader a 14-inch by 18-inch sheet of butcher paper or craft paper. Fold the longest length of the paper in half and place a mark in the crease.
Open the paper up and turn the paper over with 18-inch sides as the top and bottom of the paper. Place the crease mark at the top of the paper. Use a ruler to place a mark on the right and left sides of the paper 2 inches up from the bottom. Fold the paper on the marks and then fold the paper over 2 inches again. Crease the paper so the paper stays folded. Place a piece of tape on the ends of paper and fold it over so it holds the fold closed.
Grasp the top edges of the paper and fold them over into a cone shape with the crease mark at the top of the peak. Leave a small hole in the peak. Tape the overlapping edge of the cone to the paper underneath it. Turn the hat upside down and tape the under flap in place.
Allow the first graders to use markers or crayons to draw designs on the hat. Stick a feather into the peak hole and tape it in place from the inside of the hat.
Open up a medium size paper bag. Use colors or makers to draw horizontal stripes around two-thirds of the bag from the top down.
Roll the edges of the bag into a tight circle all around the opening. Have the first graders continue to roll the paper into a tight roll until they reach the bottom stripe.
Draw horizontal stripes on a toilet paper roll. Cut 1/2-inch slashes in the bottom of the roll. Fold the cut segments outward so the roll will stand on the outstretched segments.
Tape the segments of the roll to the top like a pipe sticking out of the hat.