I'd been looking all over the internet for a cheap way to store my bracelets and I only ever found one that I could do with whatever I had on hand (most were just painting towel holders) and I didn't necessary like hers. I improvised a tad. :)
First lay out your materials.
Using the toilet paper roll, trace onto the paper towel roll using the marker. If the toilet paper roll is too wide, squish it gently into an oval shape so it fits nicely on the paper towel roll.
Cut out the hole. Test the hole using the toilet paper roll.
Using the toilet paper roll, trace where you want it to sit on the cardboard flap. This will be your base.
Cut out the hole using the X Acto knife. Don't worry about perfection.
Cover the base using your paper or fabric and any means necessary. I used E6000 glue and added packing tape. Redefine the hole using the knife. Perfection is far from what we care about here, so just get it as close as we can.
Cover the paper towel roll as well, then redefine it's hole with the knife.
I chose to use an accent paper for the toilet paper roll. Go ahead and cover that as well, tucking in only one side.
Take the toilet paper roll and cut half inch slits along the bottom. They don't have to be evenly spaced, but their heights need to match so be as careful as you can.
Feed the side with slits through the base and press open to form a flower shape. Glue or tape down, then flip it right side up, press down to even the base out, then check the glue and tape to make sure it sits evenly.
Put glue on the top of the toilet paper roll and attach the paper towel roll.
Press and hold down while glue sets. You can also stuff the rolls with newspaper for added stability. Done!