Using a glue gun, cover the entire surface of your toilet paper roll with cotton balls.
Cut 2 , 2 inch lengths of black pipe cleaner. Glue a small black pom pom to the end of each piece to make the sheep's arms. Glue the arms to the sides of the sheep's body.
Add 2 more larger black pom poms to the bottom to create feet.
Next, cut an oval shape out of black paper for the face and 2 smaller oval shapes for the ears.
Add googly eyes and use a white pen or marker to draw the rest of the face.
Use the glue gun to attach the paper face and ears to the body. Add a small white pom pom to the top of the head for an extra pouf of hair!