Paint each toilet paper roll in a light brown color and allow it to dry completely.
Cut two small semicircles at the bottom for the legs and round the top edges slightly to form ears.
Draw a bear face near the top including two dots for eyes, a small oval snout, and a cheerful smile. Then add pink cheeks with paint for extra charm.
Cut red felt hearts and glue one onto the front of each bear. For the arms, draw and cut small bear paws, then glue them to appear as if the bear is hugging the heart.
Use the white marker to add small dots or hearts across the body for extra detail. Tie a bit of twine around the neck for a cozy look.