 | cover the TP roll with white paper (if it is not already white)
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| cut out a snowman to fit the TP roll standing up
(You may want to use the templates below to help with these two steps.)
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| cut a black circle from construction paper
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| use one egg carton section for the top of the hat. Glue it upside
down to the black circle.
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| use a thin piece of paper for the scarf (or a piece of ribbon.)
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| Draw eyes, mouth, nose and buttons. |
