First, score the toilet paper rolls to make them easier to crack. Then, line up three toilet paper rolls in a row and use them to measure your festive paper so that it covers all three rolls. You can also use a cracker snap to measure the length of the paper if you use one.
Once your paper is measured and cut, wrap it around the rolls and tape it lengthwise to create a long cylinder. Keep the middle roll in the centre while pulling the left roll slightly out of the cylinder. Slowly press down and twist that end of the paper against the centre roll.
Continue slowly pushing and turning until you’ve created a small twist that separates the left roll from the centre roll. Tie the twisted section with a ribbon to close off that end, then remove the left paper roll.