First, take your empty toilet paper roll and cut 8 equally thick slits about half way up the roll. I like to do this by making 4 small slits across from each other, then slitting them in half to make 8 and then cutting them longer.
Curl all of the tentacles using a pencil.
Turn the octopus upside down on a piece of paper and trace the head. Add 4 squares across from each other and cut this shape out.
Now this part is a little tricky. Take the shape you just cut out and fold the 4 squares in. put a little bit of glue on the outsides of the squares, and push the shape into the head of the octopus and let it dry. This will be used to hold up the cotton for the head.
I like to cut two slits at the top and glue them more closed because it gives the octopus more shape to its head.
Take the cotton balls, tear them, and place them into the head of the octopus. Try to make a round shape.
Now its time to paint! Using the paint of your choice, paint the entire outside of the octopus. I like to uncurl the tentacles to make this part easier.
The cotton head is the hardest part to paint. Some people like to take the whole head and dip it in paint, but I prefer painting it. After painting it, I like to use my hands to re-shape it more round.
My paint took a while to dry, but when yours does, re-curl the tentacles, glue on some googly eyes, draw on a mouth with a marker and your done!