Cut out this rectangle with scissors. Put a line of glue along the toilet roll and position it centred along the bottom edge of the wrong side of the paper. Pop a hat, motto, snap and small gift (optional) into the toilet roll. Place another toilet roll either side of the middle toilet roll; roll the paper round them, then apply some glue along the long edge and hold in place until secure. From the pencil mark you just made, use a ruler to draw a horizontal line parallel to the bottom edge. Measure 20cm in from the left edge of the paper, then draw a vertical line from the bottomto the horizontal line you just drew.

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Finally, pull out the two spare toilet rolls and add lengths of twine or ribbon, tying them in a bow. Place a toilet roll along the bottom left edge of a piece of wrapping paper,and roll the paper round until the toilet roll is covered by approximately 2cm, then make a mark with a pencil. Open out the paper again.