Paint the top half of the toilet paper tube with a flesh-toned color to represent the elf's face. Apply two coats for even coverage.

Draw and cut out two elf ears on a piece of cardboard. Paint them to match the face and set aside to dry.

Cut a piece of felt into the desired hair shape. Wrap it around the top of the tube to ensure it fits, then glue it in place.

Cut a rectangle of colored felt to form the elf's clothing, ensuring it's long enough to wrap around the tube.

Cut a white felt piece for the collar and a black strip for the belt.

Cut a small square From the glitter foam sheet to serve as the belt buckle.

Glue the clothing felt around the lower half of the tube.

Attach the belt over the clothing and place the buckle at the center.

Glue the ears to the sides of the tube, aligning them with the face area.

Cut a semicircle from the felt to create the hat.

Form a cone by folding the semicircle and gluing the edges together.

Attach a pom-pom to the tip of the hat.

Glue the hat onto the top of the tube, slightly covering the hair.

Wrap glitter tape around the base of the hat for added sparkle.

Using paint markers, draw the elf's eyes, nose, and mouth to give it a cheerful expression.