To assemble one, trim an inch from one end of a bathroom tissue tube, fold in the top, and secure it with tape (A). Cut a cupcake liner into quarters, then trim away the flat sections, leaving just the ruffles. Use tacky glue to secure overlapping ruffled pieces to the tube.
Cut eyes and a beak from card stock. (For the snowy owl, cut circles from a cupcake liner to back the eyes.) Add pupils and dots with marker. Glue the eyes and beak to the tube. For ruffled wings, cut sections from a liner and glue them to the back of the tube (B). For smooth wings, attach a curved half-circle of card stock instead.
Originally published in the October 2012 issue of FamilyFun magazine.