Flatten each toilet paper roll slightly, then fold in the top and bottom edges to form pillow-shaped boxes. Secure with glue or tape if needed.
Wrap each roll in brown or decorative paper and label them with numbers from 1 to 24.
Decorate each box with festive embellishments such as Santa hats, stars, snowflakes, or ribbons. You can mix textures for a handmade charm.
Arrange the rolls on the wall in a Christmas tree shape (1 on top, 2 below, and so on). Then secure with small nails, adhesive hooks, or tape.
Add string lights and a star on top for a glowing effect. Finally, fill each roll with small treats or notes before sealing them.