Slightly flatten the toilet paper roll.
Fold the edge of one side of the roll into arches, so that one arch overlaps the other.
Place a little surprise inside the toilet paper roll and fold in the edge on the other side.
Tie a piece of jute twine around the openings.
Make 24 parcels total and stamp them all with a number for every day until Christmas Eve.
Make it fun to count down the days until Christmas! Here is one clever upcycling idea for this year's Advent calendar. Make a gift calendar out of toilet paper rolls that you already have at home. Fold them, add ribbon, and upcycle them into beautiful little Christmas gifts. It could hardly be any easier, and you don't even need tape or paper. Add even more decoration with items found in nature.