Goodness! I made these simple toilet paper owls last holiday and never posted them.
Simple to make:
1. Find an empty toilet paper roll.
2. Push in one end to create the owl horns.
3. Paint the color of your choice. Allow them to dry for a while.
4. Then draw with a Sharpie cute eyes, wings and feathers.
5. Embellish: feathers, glitter, whatever you want.
I think we have about 20 of them at our house. They are everywhere! They look really cute all over the Christmas tree. And my youngest likes to take them off the tree, then throw them back into the tree. It's cardboard, not a problem.