Measure the paper to fit the toilet paper rolls and draw a line with the pencil. Trim using scissors or a craft knife.
Trim two pieces of paper the same way for one pair of binoculars.
Grab one toilet paper roll and one piece of paper. Place the paper design side down on the working surface and add double stick tape to the inside (you can also use craft glue).
Roll the paper around the toilet paper roll. I found it easy to use the glue bottle inside the paper tube, place at one end, and roll to the other. Secure where it overlaps with tape or glue.
Cut ribbon to fit around both ends of the toilet paper roll.
Glue the ribbon at each end of the toilet paper roll, all the one around, with the craft glue. Let dry. Repeat previous steps with a second roll.
Pick one of the tubes and put a dot of glue on both the top and bottom ribbon where the seams comes together. Press the two tubes together and let set.
Add more glue at the seam where the tubes come together, on both the top and bottom. This keeps them secure with play.
Cut three lengths of yarn the same length to make the strap (measure for the child's size). Knot at a certain point and tape the ends.
Use a small hole punch or an awl to create a hole on both sides of the toilet paper rolls up near the ribbons, at the same height on each side.
Insert the ends of the length of yarn into the holes on either side and tie knots (a few) to secure.
Kids can use the string to hang the toilet paper tube binoculars around their neck.