Tear off two pieces of tape, one at least 4 1/2 inches long, and the other about 1 inch long.
Cut 13 1/2 inches of toilet paper. If the paper is perforated, tear off a length of three sheets.
Lay the toilet paper horizontally in front of you. Roll the paper so the right and left ends meet. This forms a cylinder shape with no top or bottom.
Hold the right and left edges together and stand the partial cylinder upright.
Ensure that the bottom and top appear level when the bottom rests flat on your work surface.
Place the short piece of tape over the right and left edges of the toilet paper to bind them together. With the long piece of tape, secure the right and left edges along the seam.
Cut two 4 1/2-inch sections of toilet paper. If using perforated paper, tear off two sheets.
Place your tube of paper on one of the 4 1/2-inch sections.
Lightly draw a line around the paper tube onto the 4 1/2-inch section, creating a circle the size of the opening.
Place the sheet containing the circle on the other sheet. Cut both sheets along the line to form two small circles.
Tear off 10 short pieces of tape.
Place one circle on top of one end of the partial cylinder. Secure it to the tube around the edge with five pieces of tape.
Turn the cylinder over so the open end is at the top. Repeat Step 12 with the second sheet of toilet paper and the remaining five pieces of tape.