Wrap each toilet paper roll with red or white paper, securing it neatly with glue or tape.
Fill each tube with a small surprise like candies, stickers, or a mini note of kindness.
Cover one end of each roll with tissue or foil paper, gluing around the rim to seal it.
Label each roll from 1 to 24 using stickers or printed numbers.
Arrange the rolls in the shape of a Christmas tree or candy cane and glue them onto a large cardboard base covered in festive paper.