This is a cross post from my TP Craft site. If you are interested in other crafty projects using toilet paper and paper towel rolls then you should check it out.
Penguin Supply List: 1 toilet paper roll, black paint, glue, scissors, white paper, yellow paper, 1 other colored paper, google eyes
Start by painting your toilet paper roll black and allow to dry. Cut an oval out of your white paper. Add google eyes, beak, and a small bow tie.
Glue your oval onto your toilet paper roll.
Book Suggestion: In the story Penguin, Ben is disappointed when the penguin he receives as a present doesn't speak. All that changes when Penguin saves the day. This was a sweet book with delightful pictures that your preschooler is sure to love.